gst

1. Standardised PPT on GST
INDIRECT TAXES COMMITTEE
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

2. Disclaimer and Copy right
This presentation has been prepared to provide a standard ‘user presentation’. The views expressed
in this presentation are those of Speaker(s). The Institute of Chartered Accountants of India may
not necessarily subscribe to the views expressed by the speaker(s).
The information cited in this presentation has been drawn from various sources. While every
efforts have been made to keep the information cited in this presentation error free, the Institute or
any office do not take the responsibility for any typographical or clerical error which may have
crept in while compiling the information provided in this presentation. Further, the information
provided in this presentation are subject to the provisions contained under different acts and
members are advised to refer to those relevant provision also. For clarifications write to us at
idtc@icai.in
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© The Institute of Chartered Accountants of India
This standardised PPT may be used by any person with due
acknowledgement to the Indirect Taxes Committee of ICAI.

3. © Indirect Taxes Committee, ICAI
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Administration

4. Chapter II
The Administration module of the GST law has been detailed out under
Chapter II of the CGST Act,2017. Section 3 to 6 lay down the
administrative structure and in this presentation we will cover a brief
overview of the provisions.
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5. Classes of Officers (CGST) – Sec 3
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* Commissioners of Central Tax (Audit), Commissioners of Central Tax (Appeals), Addl. Commissioners of Central tax (Appeals)
and any other class of Central Tax officers sub-ordinate to them as central tax officers may deem fit. (Refer Notif No 2/2017-Central
tax, dated 19-06-2017). Further officers under Central Excise Act are deemed to be officers appointed under this Act.
Principal Director General / Principal Chief Commissioner
Director General / Chief Commissioner
Principal Additional Director General / Principal
Commissioner
Additional Director General / Commissioner
Additional Director / Additional Commissioner
Joint Director / Joint Commissioner
Deputy Director / Deputy Commissioner
Assistant Director / Assistant Commissioner
Such other class of officers as may be appointed*

6. Appointment of Officers – Sec 4
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Appointment of Officers:
(a) The Board has the power to appoint the officers under the CGST Act;
(b) The Board can also delegate its power of appointment of officers to the
Principal Chief Commissioner / Chief Commissioner, or Principal
Commissioner / Commissioner, or Additional / Joint or Deputy / Assistant
Commissioner. The appointment can be done of the subordinate officers;
(c) The State Government has the power to appoint the officers under the SGST
Act;
(d) The jurisdiction of officers shall also be notified by the Government or the
Board as the case may be.

7. Appointment of Officers – Sec 4
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 Relevant Notifications and Circulars,
1. Notification No. 02/2017-Central Tax, dated 19.06.2017 notifying the jurisdiction of Central Tax
Officers;
2. Notification No. 14/2017-Central Tax, dated 01.07.2017 issued to assign the jurisdiction and powers
of various directorates;
3. Notification No. 39/2017-Central Tax, dated 13.10.2017 read with Notification No. 10/2018-Central
Tax, dated 23.01.2018 issued to cross-empower State Tax officers for processing and granting of
refunds;
4. Circular No. 3/3/2017 dated 05.07.2017 read with Circular No. 31/05/2018 dated 09.02.2018 issued
to clarify the functions of the Proper officers;
5. Circular No. 9/9/2017 dated 18.10.2017 issued regarding the officer authorized for enrollment of
GST Practitioners.

8. Powers of Officers – Sec 5
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 The Officers appointed under the Act shall exercise the powers and discharge
the duties conferred on them by the Act or any officer subordinate to him
subject to any conditions or limitations that may be imposed by the Board;
 The Commissioner shall have the right to delegate his powers to his sub-
ordinate officers subject to the conditions or limitations as may be specified;
 An Officer of the state shall also have the right to delegate his powers to his
sub-ordinate officers subject to the conditions or limitations as may be
specified.
 Appellate Authority shall not exercise the powers and discharge the duties
conferred or imposed on any other officer of central tax.

9. Avoiding multiplicity of Action – Sec 6
 Section 6 lays down provisions which are aimed at avoiding multiple
actions on a common proceeding under the CGST or SGST Act. The
section states that if an officer is a proper officer under either of the Acts,
shall be deemed to be the proper officer for the other Act;
 In case an officer has taken an action under any one or more section of
either Acts, he shall issue an order for the corresponding section of the
other Act. The officer shall intimate the jurisdictional officer of the other
Act about the action initiated by him;
 Further, when a proper has initiated a proceeding under one Act, no
action shall be initiated under the other Act on the same subject matter.
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10. Thank You
For any Clarification, Please Contact
Indirect Taxes Committee of ICAI
Email: idtc@icai.in, Website: www.idtc.icai.org
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