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Published on:
February 23, 2023
By
Prudhvi Raj

Class, Appointment  Power of SGST / CGST Officers under Draft GST

The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. The GST Council has been working towards implementing a uniform taxation system across the country. The implementation of GST has brought significant changes to the tax system in India, and it is essential for small and medium business owners and startup founders to be aware of the Class, Appointment  Power of SGST / CGST Officers under Draft GST.

Class, Appointment  Power of SGST / CGST Officers under Draft GST

Under the GST regime, the administration of the tax has been divided between the Centre and the States. The Central GST (CGST) and State GST (SGST) are levied on intra-state supplies, while the Integrated GST (IGST) is levied on inter-state supplies.

The Class, Appointment  Power of SGST / CGST Officers under Draft GST has been defined under Section 6 of the Central Goods and Services Tax Act, 2017. The section states that the officers under the CGST and SGST Act will be classified as follows:

  • Principal Chief Commissioner of Central Tax
  • Chief Commissioner of Central Tax
  • Principal Commissioner of Central Tax
  • Commissioner of Central Tax
  • Additional Commissioner of Central Tax
  • Assistant Commissioner of Central Tax
  • Deputy Commissioner of Central Tax
  • Joint Commissioner of Central Tax
  • Goods and Services Tax Practitioner
  • Auditor appointed under Section 66 or Section 67

The officers under the SGST Act will be classified in the same manner as under the CGST Act.

The appointment of these officers will be made by the Central or State Government on the recommendation of the GST Council.

Power of Officers under CGST and SGST

The officers appointed under the CGST and SGST Act will have the following powers:

  • To verify the documents and records of the registered person
  • To search and seizure of goods, documents, books, or things
  • To inspect any place of business of the registered person
  • To summon any person for examination
  • To arrest any person for committing a cognizable offence under the CGST or SGST Act
  • To detain or release goods and conveyances in transit
  • To demand information from a person in charge of a place of business

The officers under the CGST and SGST Act will also have the power to issue notices for any non-compliance with the provisions of the Act, and to impose penalties for such non-compliance.

Conclusion

The Class, Appointment  Power of SGST / CGST Officers under Draft GST is an important aspect of the GST regime. Small and medium business owners and startup founders should be aware of the powers of the officers under the CGST and SGST Act, and ensure that they comply with the provisions of the Act to avoid penalties and legal proceedings.

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Updated on:
March 16, 2024