Section 4 – Appointment of officers
Section 4 of CGST Act, 2017 – Appointment of Officers Updated on: February 2026 Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 4 Section 4(1): The Central Board of Indirect Taxes and Customs (CBIC) may appoint such officers as it may think fit for the purposes of this Act. Section 4(2): An officer appointed under sub-section (1) shall be subject to such conditions and limitations as the Board may impose. 2. Objective of Section 4 Section 4 provides the statutory mechanism for appointment of officers who will administer and enforce the CGST Act. While Section 3 creates classes of officers, Section 4 empowers CBIC to appoint them . 3. Authority to Appoint – Role of CBIC The power to appoint officers under the CGST Act is vested with the Central Board of Indirect Taxes and Customs (CBIC) . This ensures: Uniform administration across India Centralised control and discipline Consistency in enforcement of GST law 4. Con...