Section 5 of CGST Act, 2017 Power of officers

 

Power of officers, section 5 of CGST Act,2017

 

Click here to know GST rate of your goods or service

 

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.  

 

If you have any comments about Section 5 of CGST Act, 2017 explaining Powers of officers, share below your thoughts:

 

Click here to know GST rate of your goods or service

 

 

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods? 

Find HSN code of your product.

How to export goods from India?

Learn GST in regional language

Export benefit schemes in India 

Import of services made on or after the appointed day, IGST Act, 2017  

Application for advance ruling, CGST Act, 2017 

Orders of Appellate Authority, CGST Act  

Powers of Authority and Appellate Authority, CGST Act, 2017 

President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, CGST Act  

CGST Act, 2017 Appeal to High Court 

GST tax for Feather articles and prepared feathers 

GST rates for Cement, mica, asbestos and stone 

Ceramic products, GST payable in India 

Rate of GST for Glass and Glassware 

GST for Precious Metals, Precious Pearls and Precious Stones 

Rate of GST for sale of headgear and headgear parts 

GST rate for Umbrella, walking sticks, whips, seat sticks etc. 

How to import goods to India? 

Export procedures and documentation

Refund of GST tax on deposit under investigation

Refund of amount deposited for GST appeal

Finalization of provisional assessment under Goods and Service Tax refunds

Refund of GST tax on excess payment due to mistake or inadvertentce

When does GST tax to be refunded?

GST payments, list of Banks authorised in Centre and States

GST payment errors between GSTN and RBI

How to open an LC? Procedures to open a Letter of Credit

Merge your Commercial Invoice and Packing List

What is Retail Sale Price, RSP under import duty calculation

 How does Anti dumping duty work?

 Certification of Phyto Sanitary under exports and imports

12 Major risks and solutions in Imports and Exports

Types of Policies to cover credit risks in Import Export Trade

Causes influencing price of export goods in Export Trade

Credit risks and solutions under International Business

Foreign exchange fluctuations risks and solutions in import export Business




Comments


Umrao: Can transit sgst offer make inquiry of other states dealer

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers