Section 3 – Officers under the Act
Section 3 of CGST Act, 2017 – Officers under this Act
Updated on: February 2026
Prepared by: Yours Tax Consultant
1. Bare Act Text – Section 3
Section 3: The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:—
- Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax
- Chief Commissioners of Central Tax or Directors General of Central Tax
- Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax
- Commissioners of Central Tax or Additional Directors General of Central Tax
- Additional Commissioners of Central Tax or Additional Directors of Central Tax
- Joint Commissioners of Central Tax or Joint Directors of Central Tax
- Deputy Commissioners of Central Tax or Deputy Directors of Central Tax
- Assistant Commissioners of Central Tax or Assistant Directors of Central Tax
- Any other class of officers as may be appointed
2. Purpose of Section 3
Section 3 empowers the Central Government to create and appoint GST officers for the implementation and administration of the CGST Act.
Without valid appointment under Section 3, no officer can legally exercise powers under the CGST Act.
3. Nature of Power under Section 3
Section 3 is an enabling provision. It does not itself grant powers, but:
- Creates a statutory framework for GST officers
- Authorises appointment by notification
- Forms the foundation for Sections 4, 5 and 6
Actual powers are exercised only when read together with other provisions of the Act.
4. Classes of Officers under CGST
Section 3 provides a hierarchical structure of officers, broadly divided into:
- Policy and supervisory officers (Chief Commissioners, Directors General)
- Administrative officers (Commissioners, Additional Commissioners)
- Executive officers (Joint, Deputy and Assistant Commissioners)
Each class of officer performs functions as assigned under the Act and the CGST Rules.
5. Appointment by Notification
Officers under Section 3 must be appointed by notification issued by the Central Government.
In the absence of a valid notification:
- The officer has no jurisdiction
- Any action taken can be challenged as void
Therefore, jurisdiction of officers is a critical issue in GST litigation.
6. Practical Importance of Section 3
Section 3 is frequently relied upon in disputes relating to:
- Jurisdiction of GST officers
- Validity of show cause notices
- Authority to issue summons, conduct search or pass orders
If an officer is not properly appointed under Section 3, all proceedings initiated by such officer are liable to be quashed.
7. Relationship with Other Provisions
- Section 4 – Appointment of officers
- Section 5 – Powers of officers
- Section 6 – Authorisation of State tax officers
8. Judicial View (General Principle)
Courts have consistently held that:
- Jurisdiction must be conferred by statute
- Administrative convenience cannot override legal requirements
- Lack of authority goes to the root of the matter
Accordingly, compliance with Section 3 is mandatory.
9. Professional Tip
Always verify whether the officer issuing notice or order is duly appointed and authorised under Section 3 read with relevant notifications. Jurisdictional defects are fatal and can nullify the entire proceedings.
Disclaimer: This article is for educational and professional reference only. Readers are advised to consult a tax professional before taking any action.
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