GST Acts and Rules
CGST Act - Central Goods and Services Tax Act

Section 4 CGST - Appointment of officers

Last updated at April 16, 2024 by

According to Section 4 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act.
  2. Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of central tax for the administration of this Act.
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.