CLASSES OF OFFICERS UNDER GSTClass of officers under the central goods and services tax act(cgst act ) and under the state goods and services tax act their appointment and powers make details explain easy language
CLASSES OF OFFICERS UNDER GST GST law provides for different classes of officers to properly administer and implement the tax system. These officers are appointed under both Central GST (CGST) and State GST (SGST) Acts. UNDER CENTRAL GOODS AND SERVICES TAX ACT, 2017 Section 3 – Classes of Officers Bare Provision (Simplified) The following classes of officers are appointed under the CGST Act: Principal Chief Commissioners of Central Tax Chief Commissioners of Central Tax Principal Commissioners of Central Tax Commissioners of Central Tax Additional Commissioners of Central Tax Joint Commissioners of Central Tax Deputy Commissioners of Central Tax Assistant Commissioners of Central Tax Other officers as may be appointed Explanation in Easy Language These officers form a hierarchy from top level to lower level. Each officer has specific roles and responsibilities in tax administration. Higher officers like Commissioners supervise and control lower officers. Lower offi...