5. (1) Subject to such conditions and limitations as the Board may impose, an officer of
\ncentral tax may exercise the powers and discharge the duties conferred or imposed on him
\nunder this Act.
\n(2) An officer of central tax may exercise the powers and discharge the duties conferred
\nor imposed under this Act on any other officer of central tax who is subordinate to him.
\n(3) The Commissioner may, subject to such conditions and limitations as may be
\nspecified in this behalf by him, delegate his powers to any other officer who is subordinate
\nto him.
\n(4) Notwithstanding anything contained in this section, an Appellate Authority shall
\nnot exercise the powers and discharge the duties conferred or imposed on any other officer
\nof central tax.<\/p>\n","protected":false},"excerpt":{"rendered":"
5. (1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on … Continue reading “Section 5 – Powers of officers of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/94"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=94"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/94\/revisions"}],"predecessor-version":[{"id":95,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/94\/revisions\/95"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=94"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=94"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=94"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}