Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 4, verbatim (show)
* Section 4. Appointment of Officers.-
(1) The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of central tax for the administration of this Act.
*Enforced w.e.f. 22nd June 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Appointment by the Board 4(1)
Questions to answer on the file1 question
Appointment by an authorised officer 4(2)
Questions to answer on the file4 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 3 | this provision requires Section 3 | 4(1) "in addition to the officers as may be notified by the Government under section 3" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 88/07/2019-GST | 1 February 2019 | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). |
Notifications (4)
| Number | Date | Subject |
|---|---|---|
| Notification No. 09/2025-Central Tax (Rate) | 17 September 2025 | Seeks to supersede Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017. amended by a later instrument |
| Notification No. 03/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 08/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 21/2018-Central Tax | 18 April 2018 | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. |
Unsettled questions
The words of section 4 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- the provision leaves nothing to a firm position
See also
- Section 3 of the CGST Act, 2017: officers under this Act
- Section 5 of the CGST Act, 2017: powers of officers under GST
References
- Central Board of Indirect Taxes and Customs. "Section 4. Appointment of Officers". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 4 on the CBIC tax information portal