Section 5 – Powers of officers
Section 5 of CGST Act, 2017 – Powers of Officers Updated on: February 2026 Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 5 Section 5(1): Subject to such conditions and limitations as may be prescribed, 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. Section 5(2): The Commissioner may, subject to such conditions and limitations as may be prescribed, delegate his powers to any other officer who is subordinate to him. Section 5(3): Notwithstanding anything contained in this Act, an officer of central tax shall not exercise powers and discharge duties conferred or imposed on an officer of State tax or Union territory tax. 2. Objective of Section 5 Section 5 provides the legal framework governing the exercise and delegation of powers by GST officers . It ensures: Administrative flexibility Proper hierarchy in exe...