Section 5 of CGST Act,2017 – Powers of officers under GST

Section 5 of CGST Act,2017 from bare act : –
(1) Subject to such conditions and limitations as the Board may impose, an officer ofcentral tax may exercise the powers and discharge the duties conferred or imposed on himunder this Act.
(2) An officer of central tax may exercise the powers and discharge the duties conferredor imposed under this Act on any other officer of central tax who is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may bespecified in this behalf by him, delegate his powers to any other officer who is subordinateto him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shallnot exercise the powers and discharge the duties conferred or imposed on any other officerof central tax.

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