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
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This standardised PPT may be used by any person with due acknowledgement to the Indirect Taxes Committee of ICAI.
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3. Administration
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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
* 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 ). 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*
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6. Appointment of Officers – Sec 4
The Board has the power to appoint the officers under the CGST Act;
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;
The State Government has the power to appoint the officers under the SGST Act;
The jurisdiction of officers shall also be notified by the Government or the Board as the case may be.
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7. Appointment of Officers – Sec 4
Relevant Notifications and Circulars,
1. Notification No. 02/2017-Central Tax, dated notifying the jurisdiction of Central Tax Officers;
2. Notification No. 14/2017-Central Tax, dated issued to assign the jurisdiction and powers of various directorates;
3. Notification No. 39/2017-Central Tax, dated read with Notification No. 10/2018-Central Tax, dated issued to cross-empower State Tax officers for processing and granting of refunds;
4. Circular No. 3/3/2017 dated read with Circular No. 31/05/2018 dated issued to clarify the functions of the Proper officers;
5. Circular No. 9/9/2017 dated issued regarding the officer authorized for enrollment of GST Practitioners.
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8. Powers of Officers – Sec 5
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.
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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
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