Sec 3 – Officers under this Act

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Sec 3 – Officers under this Act 2017-04-14T11:32:55+00:00

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  • Ashish BadalaCA Ashish Badala
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    #1412 |

    The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–
    (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 Additional 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.

    Priya MadrechaPriya Madrecha
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    3.1 Introduction
    The CGST Act confers powers for performing various statutory functions on various officers. Officers who are to discharge these functions derive their power and authority from section 3. It is therefore necessary for the efficient administration of the law that often Authority be conferred on designated persons who will be the incumbents occupying positions identified in the law as being the authorized persons to discharge the said functions.
    3.2 Analysis
    Specific categories of officers have been named in this section whose appointment requires notification by the government. Notifications issued under this section do not require to be laid before Parliament as ‘laying before Parliament’ is a requirement limited only to exemption notifications and not designating officers under section 3. Only recently, Central excise act has been amended perhaps to align itself in the administrative framework in view of the imminent introduction of GST. Accordingly, Officers under the Central excise act are deemed to be officers appointed under this act.

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