Section 6 of CGST Act, 2017

Posted on 18 May 2023 Category : GST Law

Section 6 of CGST Act, 2017

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Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

The below post explains about Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances under section 6 of CGST Act,2017.

Section 6 of CGST Act, 2017 explains Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances as below: (The amendments if any will also be updated here soon).

The extract of Section 6 of CGST Act,2017 quoted below:

6. (1) Without prejudice to the provisions of this Act, the officers appointed under

the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act

are authorised to be the proper officers for the purposes of this Act, subject to such

conditions as the Government shall, on the recommendations of the Council, by notification,

specify.

(2) Subject to the conditions specified in the notification issued under

sub-section (1),––

(a) where any proper officer issues an order under this Act, he shall also issue an

order under the State Goods and Services Tax Act or the Union Territory Goods and

Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union

Territory Goods and Services Tax Act, as the case may be, under intimation to the

jurisdictional officer of State tax or Union territory tax;

(b) where a proper officer under the State Goods and Services Tax Act or the

Union Territory Goods and Services Tax Act has initiated any proceedings on a subject

matter, no proceedings shall be initiated by the proper officer under this Act on the

same subject matter.

(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any

order passed by an officer appointed under this Act shall not lie before an officer appointed

under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax

Act.

The above information clarifies about Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances under section 6 of CGST Act,2017.

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