Section 6 – Authorisation of officers of State tax
Section 6 of CGST Act, 2017 – Authorisation of Officers of State Tax or Union Territory Tax
Updated on: February 2026
Prepared by: Yours Tax Consultant
1. Bare Act Text – Section 6
Section 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.
Section 6(2):
Subject to the conditions specified in the notification issued under sub-section (1),
where any proper officer issues an order under this Act,
he shall issue an order under the State Goods and Services Tax Act
or the Union Territory Goods and Services Tax Act, as authorised by the said Act.
2. Objective of Section 6
Section 6 enables cross-empowerment of GST officers to ensure smooth and efficient administration of GST.
It allows officers of State tax or Union Territory tax to act as proper officers under the CGST Act, subject to notified conditions.
3. Concept of Cross-Empowerment
GST is a dual tax structure involving:
- Central GST (CGST)
- State GST (SGST)
- Union Territory GST (UTGST)
Section 6 avoids duplication of proceedings by allowing one set of officers to administer both Central and State taxes.
This reduces:
- Multiple notices for the same issue
- Harassment of taxpayers
- Administrative inefficiency
4. Conditions and Notifications under Section 6
Authorisation under Section 6 is:
- Not automatic
- Subject to Government notification
- Based on GST Council recommendations
Officers can exercise CGST powers only to the extent authorised in such notifications.
5. Limitation on Parallel Proceedings – Section 6(2)
Section 6(2) aims to prevent parallel proceedings by Central and State authorities.
If a proper officer has initiated proceedings under:
- CGST Act, or
- SGST / UTGST Act
then the same issue should not be taken up by another authority under the other Act.
This ensures the principle of “one taxpayer – one proceeding”.
6. Practical Importance of Section 6
Section 6 is frequently invoked in disputes relating to:
- Jurisdiction of officers
- Validity of show cause notices
- Multiple proceedings for the same issue
Taxpayers often challenge proceedings where:
- Proper authorisation is absent
- Parallel proceedings are initiated
7. Judicial Principles (General)
Courts have consistently emphasised that:
- Cross-empowerment must be strictly as per notification
- Jurisdictional conditions must be satisfied
- Parallel proceedings are impermissible
Proceedings initiated in violation of Section 6 are liable to be quashed.
8. Section 6 read with Other Provisions
- Section 3 – Officers under this Act
- Section 4 – Appointment of officers
- Section 5 – Powers of officers
9. Professional Tip
Always examine whether the officer issuing notice is properly cross-empowered under Section 6 through a valid notification. Parallel proceedings by Central and State authorities on the same issue are legally unsustainable.
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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