Section 5. Powers of officers under GST.-

Important Keyword: Board may impose, Section 5, Officers.

GST Section 5. Powers of officers under GST.-

(1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of central tax may exercise the powers and discharge the duties conferred or 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 be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.

(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax.

*Enforced w.e.f. 22nd June 2017.

Read More: Notification No. 66/2020 – Central Tax: Seeks to give one time extension for the time limit provided under Section 31(7) of the Central Goods and Services Tax Act 2017 till 31.10.2020.

Web Stories: Notification No. 66/2020 – Central Tax: Seeks to give one time extension for the time limit provided under Section 31(7) of the Central Goods and Services Tax Act 2017 till 31.10.2020.

Download Pdf: https://taxinformation.cbic.gov.in/