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 administrat...