Officers under this Act :
The Government shall, by notification1 , 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.
The Government vide Notification No.2/2017 – Central Tax dated 19.06.2017 has appointed the following classes of officers for the purposes of this Act: ––
(a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central
Tax,
(b) Chief Commissioners of Central Tax and Directors General of Central Tax,
(c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,
(d) Commissioners of Central Tax and Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax and Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax and Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax and Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax and Assistant Directors of Central Tax,
(i) Commissioners of Central Tax (Audit),
(j) Commissioners of Central Tax (Appeals),
(k) Additional Commissioners of Central Tax (Appeals) and
(i) any other class of Central Tax officers sub-ordinate to them as central tax officers may deem fit:
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 se ction 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.
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.