Section 5: Powers of officers

Q: What does Section 5 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 5 CGST pertains to "Powers of officers". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 5 of The Central Goods and Services Tax Act, 2017 (CGST) governs powers of officers. As verified on 19 May 2026.

Q: Is Section 5 CGST still in force?

Yes, Section 5 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 5 CGST?

धारा 5 CGST is the Devanagari Hindi reference for Section 5 of the The Central Goods and Services Tax Act, 2017. Section 5 of The Central Goods and Services Tax Act, 2017 (CGST) governs powers of officers. As verified on 19 May 2026.

Q: What is Dhara 5 CGST?

Dhara 5 CGST is the Roman Hindi reference for Section 5 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 5 of The Central Goods and Services Tax Act, 2017 (CGST) governs powers of officers. As verified on 19 May 2026.

Q: How to cite Section 5 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 5, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 5 (India).

Law on Tips Editorial Board

(1)

Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2)

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.

(3)

The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.

(4)

Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax.