Section 5, Central Goods and Services Tax Act, 2017 [S10-64J]
As at 6 September 2026. In force from 22 June 2017 by Notification No. 1/2017-Central Tax, dated 19-6-2017 [N10-02Z].
5. Powers of officers under GST.—
(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 any other officer of central tax who is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax.
Defined terms in this text (3)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
Made under this section, or naming it (31)
Notification No. 05/2020-Central Tax [N10-MXY], 13 January 2020, in force. Recital: "In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs"
Notification No. 28/2024-Central Tax [N11-4FX], 27 November 2024, in force. Recital: "In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Indirect Taxes and Customs"
Notification No. 31/2024-Central Tax [N11-4J2], 13 December 2024, in force. Recital: "In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Indirect Taxes and Customs"
Notification No. 35/2023-Central Tax [N11-0T2], 31 July 2023, in force. Recital: "S.O.—..In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Board"
Notification No. 40/2023-Central Tax [N11-0Z8], 17 August 2023, in force. Recital: "S.O…..In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Board"
Notification No. 46/2023-Central Tax [N11-15X], 18 September 2023, in force. Recital: "S.O…..In exercise of the powers conferred by section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Board"
Notification No. 79/2018-Central Tax [N10-EYZ], 31 December 2018, in force. Recital: ",– In exercise of the powers conferred by sub-section (1) of section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the “said Act”), the Board"
Circular No. 2/2/2017-GST [C10-03F], 4 July 2017, in force. No recital printed.
Circular No. 1/1/2017-GST [C10-02D], 26 June 2017, in force. The text contains "sub-section (2) of section 5 of the said Act".
Circular No. 3/3/2017-GST [C10-041], 5 July 2017, in force. The text contains "sub-section (2) of section 5 of the Central Goods and Services Tax Act, 2017".
Circular No. 9/9/2017-GST [C10-0EN], 18 October 2017, in force. The text contains "sub-section (2) of section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 01/2023-Central Tax [N10-YN3], 4 January 2023, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 2/2017-Central Tax [N10-04K], 19 June 2017, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 02/2021-Central Tax [N10-RNV], 12 January 2021, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 02/2022-Central Tax [N10-W8M], 11 March 2022, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 04/2019-Central Tax [N10-FAP], 29 January 2019, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 05/2024-CENTRAL TAX [N11-2V8], 30 January 2024, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 10/2024-Central Tax [N11-31X], 29 May 2024, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 10/2025-Central Tax [N11-5PE], 13 March 2025, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 11/2024-Central Tax [N11-32V], 30 May 2024, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 14/2017-Central Tax [N10-32K], 1 July 2017, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 27/2024-Central Tax [N11-4EZ], 25 November 2024, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 39/2023-Central Tax [N11-0YA], 17 August 2023, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 51/2019-Central Tax [N10-KGR], 31 October 2019, in force. The text contains "section 5 of the Central Goods and Services Tax Act, 2017".
Notification No. 03/2023-Integrated Tax [N11-1B1], 29 September 2023, in force. The text contains "sub-section (1) of section 5 of the said Act".
Cited by (1)
Section 168, Central Goods and Services Tax Act, 2017 [S10-BP2], 12 April 2017, Band A. "section 5".
Not held (0)
none
Duties published under this section (0)
none