Section 4 of CGST Act,2017 – Appointment of officers

Section 4 of CGST Act,2017 from bare act : –
(1) The Board may, in addition to the officers as may be notified by the Governmentunder section 3, appoint such persons as it may think fit to be the officers under this Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may, byorder, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers ofcentral tax below the rank of Assistant Commissioner of central tax for the administration ofthis Act.

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

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