CHAPTER-2 ADMINISTRATION
SECTION-3 APPOINTMENT OF OFFICERS
SECTION AND RELEVANT RULE
The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.
ANALYTICAL REVIEW
Appointment of Officers
Chapter II of the IGST Act, 2017 describes the administration system of the Act.
For the effective administration of the regulation, the Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. The officers appointed to discharge these functions derive their power and authority from this part of the Act.
RELEVANT NOTIFICATION
| Date of Issue | Notification No. | Matter |
| 19th June, 2017 | 1/2017-Integrated Tax | Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017 |
| 19th June, 2017 | 2/2017- Central Tax | Notifying jurisdiction of Central Tax Officers. |
| 1st July, 2017 | 14/2017- Central Tax | Assigning jurisdiction and power to officers of various directorates |
| 31st Dec, 2018 | 79/2018-Central Tax | Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017. |
| 29th Jan, 2019 | 4/2019-Central Tax | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint
Commissioner (Appeals) |
| 31st Oct, 2019 | 51/2019-Central Tax | Seeks to amend notification no- 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate
over UT of J&K and UT of Ladakh |
| 31st July, 2023 | 35/2023-Central Tax | Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against
M/s BSH Household Appliances Manufacturing Pvt Ltd. |
| 17th August, 2023 | 39/2023- Central Tax | Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 |
| 17th August, 2023 | 40/2023- Central Tax | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of
M/s United Spirits Ltd. |
| 18th September, 2023 | 46/2023-Central Tax | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of
M/s Inkuat Infrasol Pvt. Ltd. |
| 25th November, 2024 | 27/2024 – Central tax | Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017 |
SECTION-4 AUTHORISATION OF OFFICERS OF STATE TAX OR UNION TERRITORY TAX AS PROPER OFFICER IN CERTAIN CIRCUMSTANCES
SECTION AND RELEVANT RULE
Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.
ANALYTICAL REVIEW
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
The purpose of this section is to provide a system to avoid repetition of the tax administrative functions by officers of Central Tax and by officer of State/ UT Tax.
The officers of State or Union Territory Tax are authorised to be the proper officer of Central Tax for the administration of the Act. Such authorisation shall be subject to the conditions as notified by the government on the recommendation of the Council.
RELEVANT NOTIFICATION
| Date of Issue | Notification No. | Matter |
| 28th June, 2017 | 3/2017-Integrated Tax | Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017 |
| 13th October, 2017 | 11/2017 -Integrated Tax | Seeks to cross-empower State Tax officers for processing and grant of refund |
| 23rd January, 2018 | 01/2018-Integrated Tax | Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund |
