Section 5 of GST – Powers of officers under GST

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Section 5 of GST – Powers of officers under GST. Complete Details of GST Section 5 –Powers of officers under GST. Explanation of Goods and Service Tax all Sections. List of all sections of GST, All Sections of Goods and Service Tax Act 2017. Section Wise Analysis of GST Act 2017, in this article you may find complete details regarding Section 5 of GST Act 2017 – Powers of officers under GST, gst all section and definitionsNow Check more details from below…..

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Section 5 of GST – 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.

 

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