Like Legal Law

Classes of Officers under the CGST Act and SGST Act: Appointment and Powers 1. Introduction For proper levy, assessment, collection and enforcement of GST, the Central Goods and Services Tax Act, 2017 (CGST Act) and the State Goods and Services Tax Acts (SGST Acts) provide for a structured hierarchy of officers. These officers are appointed by the Central Government and State Governments respectively and are given specific statutory powers. PART A: OFFICERS UNDER THE CGST ACT, 2017 2. Classes of Officers – Section 3, CGST Act Section 3 provides for the appointment of the following classes of officers: Principal Chief Commissioner 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 class of officers as may be appointed 👉 These officers form t...