POWERS OF GST OFFICERS UNDER CGST ACT
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 17-3-2017<\/p>\n
Appointment of GST Officers
\nSection 5 of Model GST Act, 2016 ('Act' for short) provides for appointment of officers under the CGST. The Board may appoint such persons as it may think fit to be officers under the Act. The Board may authorize a Principal Chief Commissioner\/Chief Commissioner of CGST or a Principal Commissioner\/Commissioner of CGST or an Additional\/Joint or Deputy\/Assistant Commissioner of CGST to appoint officers of CGST below the rank of Assistant Commissioner of CGST.
\nPowers of CGST officers
\nSection 6 of the Act provides that subject to such conditions and limitations as the Board may impose, a GST officer may exercise the powers and discharge the duties conferred or imposed on him under the Act. He may exercise the powers on any other CGST officer who is subordinate to him. The Commissioner may, subject to such conditions and limitati<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n riting any other officer of CGST to inspect any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner of the operator of warehouse or godown or any other place. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n his section shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 relating to arrest. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ulling the said decision or order. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" POWERS OF GST OFFICERS UNDER CGST ACTBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 17-3-2017 Appointment of GST Officers Section 5 of Model GST Act, 2016 ('Act' for short) provides for appointment of officers under the CGST. The Board may appoint such persons as it may think fit to be officers under the Act. … Continue reading “POWERS OF GST OFFICERS UNDER CGST ACT”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2228","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2228"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2228\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nSection 79(2) provides that where the officer concerned, either pursuant to an inspection carried or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings are secreted in any place, he may authorize in writing any other officer to search and seize or may himself search and seize such goods, documents, books or things.
\nPower to arrest
\nSection 81 gives powers to Commissioner to arrest any person. Section 81(1) provides that if the Commissioner has reason to believe that any person has committed an offence as detailed below-
\n * supplies any goods and\/or services without issue of any invoice or grossly misdeclares the description of the supply<\/p>\n
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\nPower to summon persons to give evidence and produce documents
\nSection 82 provides that any CGST officer, duly authorized by the competent authority in this behalf, shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act.
\nAccess to business premises
\nSection 83 provides that any CGST officer authorized by the Additional\/Joint Commissioner of CGST shall have access to any place of business of a registered taxable person to inspect books of account, documents, computers, computer programs, computer software, whether installed in a computer or otherwise, and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verifi<\/p>\n
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\nPower to collect statistics
\nSection 141 of the Act provides that the Commissioner, if it considers that for the purposes of the better administration of the Act, it is necessary so to do, may by notification, direct that statistics be collected relating to any matter dealt with, by or in connection with the Act. Upon such notification being issued, the Commissioner, or any person authorized by the Commissioner in this behalf may call upon all concerned persons to furnish such information or returns as may be specified therein relating to any matter in respect of which statistics is to be collected.
\nGeneral power to make regulation
\nSection 155 provides that the Commissioner may make regulations consistent with the Act and rules, generally to carry out the purposes of this Act.
\n Reply By Ganeshan Kalyani as =
\nNice article Sir. Thanks for sharing the same with us. Thanks
\n Dated: 28-3-2017
Scholarly articles for knowledge sharing by authors, ex<\/p>\n
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