Section 3 of CGST Act,2017 – Officers under GST Act

Section 3 of CGST Act,2017 from bare act : –
The Government shall, by notification, appoint the following classes of officers forthe purposes of this Act, namely:

(a) Principal Chief Commissioners of Central Tax or Principal Directors General ofCentral Tax,

(b) Chief Commissioners of Central Tax or Directors General of Central Tax,

(c) Principal Commissioners of Central Tax or Principal Additional DirectorsGeneral of Central Tax,

(d) Commissioners of Central Tax or Additional Directors General of Central Tax,

(e) Additional Commissioners of Central Tax or Additional Directors ofCentral Tax,

(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,

(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,

(h) Assistant Commissioners of Central Tax or Assistant Directors ofCentral Tax, and

(i) any other class of officers as it may deem fit:

Provided that the officers appointed under the Central Excise Act, 1944 shall be deemedto be the officers appointed under the provisions of this Act.

You may like :

• Govt. notifies jurisdiction of Central Tax OfficersvideCGST Notification No. 2/2017-Central Tax dated 19.06.2017
• Govt. assigns jurisdiction and power to officers of various directorates videCGST Notification No. 14/2017-Central Tax dated 01.07.2017

CHAPTER II

ADMINISTRATION

Chapter II of the CGST Act,2017 covers four sections relating toADMINISTRATION underGST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 3 :Officers underthis Act
Section 4 :Appointmentof officers
Section 5 :Powers ofofficers
Section 6 :Authorizationof officers ofState tax orUnionterritory taxas properofficer in certain circumstances