Section 5 of CGST Act, 2017 Power of officers

Power of officers, section 5 of CGST Act,2017

 

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The below post explains about Powers of officers under section 5 of CGST Act,2017.

 

Section 5 of CGST Act, 2017 explains Powers of officers as below: (The amendments if any will also be updated here soon).

 

The extract of Section 5 of CGST Act,2017 quoted below:

 

 

5. (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.

Section 5 of CGST Act, 2017 Power of officers(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.

 

The above information clarifies about Powers of officers under section 5 of CGST Act,2017.  

 

 

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