The Central Goods and Services Act, 2017 (CGST Act)

CHAPTER II

ADMINISTRATION

Section 3 - Officers under this Act

1 The Government shall, by notification, 2appoint the following classes of officers for the purposes of this Act, namely:––34

(a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,

(b) Chief Commissioners of Central Tax or Directors General of Central Tax,

(c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax,

(d) Commissioners of Central Tax or 5Additional Directors General of Central Tax,

(e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,

(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,

(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,

(h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and

(i) any other class of officers as it may deem fit:

Provided that the officers appointed under the Central Excise Act, 1944 shall be deemed to be the officers appointed under the provisions of this Act. Appointment of officers.


  1. Enforced with effect from 22-Jun-2017 

  2. Refer CGST Notification 2/2017 dated 19-Jun-2017, CGST Notification 14/2017 dated 01-Jul-2017, CGST Notification 79/2018 dated 31-Dec-2018, CGST Notification 4/2019 dated 29-Jan-2019, CGST Notification rate 23/2019 dated 30-Aug-2019. 

  3. Refer CGST Circular 1/2017 dated 26-Jun-2017), CGST Circular 3/2017 dated 05-Jul-2017, CGST Circular 31/2018 dated 09-Feb-2018). 

  4. Refer CGST Order 2/2019 dated 12-Mar-2019. 

  5. Refer CGST Notification 51/2019 dated 31-Oct-2019.