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