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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER II  -  ADMINISTRATION

TaxGPT

Summarize Section 5 by TaxGPT in
  AA   |   Print

Section 5 - Powers of officers.

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. (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 Commi


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References:

For Proper officer for provision relating to registration and composition levy under the CGST ACT 2017 or the rule made thereunder see Circular No. 1/1/2017 Central Tax dated 26 Jun, 2017
For Proper officer relating to provision other than registration and composition under the CGST Act 2017 see Circular No. 3/3/2017-GST Central Tax dated 5 Jul, 2017
For Officer authorized for enrolling or rejection application for GST Tax practitioner see Circular No. 9/9/2017-GST Central Tax dated 18 Oct, 2017
For cases assigned to specified officers see Order No. 02/2019 Central Tax dated 12 Mar, 2019