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

1 Section 5 - Powers of officers2

(1) 3Subject 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 him4.

(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 tax5.


  1. Enforced with effect from 22-Jun-2017 

  2. Refer CGST Notification 2/2017 dated 19-Jun-2017 

  3. Refer CGST Circular 1/2017 dated 26-Jun-2017, CGST Circular 3/2017 dated 5-Jul-2017 and CGST Circular 31/2018 dated 9-Feb-2018 for powers of proper officers in relation to various sections of CGST Act, 2017. 

  4. Further CGST Notification 51/2019 dated 31-Oct-2019 in order to notify jurisdiction of Jammu Commissionerate over Union Territory of Jammu and Kashmir and Union Territory or Ladakh. 

  5. Refer CGST Notification 14/2017 dated 1-Jul-2017.