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 5, verbatim (show)
*
Section 5.
Powers of officers under GST.-
(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.
*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.
Scope the section as a whole
Questions to answer on the file1 question
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The officer's own power 5(1)
Questions to answer on the file2 questions
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A superior exercising a subordinate's power 5(2)
Questions to answer on the file2 questions
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A power delegated by the Commissioner 5(3)
Questions to answer on the file2 questions
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The bar on an Appellate Authority 5(4)
Questions to answer on the file1 question
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Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 3 | this provision requires Section 3 | the power belongs to an officer of central tax appointed 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 (9)
| Number | Date | Subject |
|---|---|---|
| Circular No. 254/11/2025-GST | 27 October 2025 | Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 |
| Circular No. 234/28/2024-GST | 11 October 2024 | Clarifications regarding applicability of GST on certain services |
| Circular No. 83/02/2019-GST | 1 January 2019 | Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). |
| Circular No. 31/05/2018-GST | 9 February 2018 | Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017. amended by a later instrument |
| Circular No. 9/09/2017-GST | 18 October 2017 | Authorized officer for enrollment of Goods and Services Tax Practitioner. |
| Circular No. 8/08/2017-GST | 4 October 2017 | Clarification on issues related to furnishing of Bond/LUT for exports. |
| Circular No. 3/03/2017-GST | 5 July 2017 | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg. |
| Circular No. 2/02/2017-GST | 4 July 2017 | Issues related to furnishing of Bond/ Letter of Undertaking for Exports-Reg. rescinded by a later instrument |
| Circular No. 1/01/2017-GST | 26 June 2017 | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg. |
Notifications (23)
| Number | Date | Subject |
|---|---|---|
| Notification No. 10/2025-Central Tax | 13 March 2025 | Seeks to amend notification No. 02/2017-Central Tax. made under this section |
| Notification No. 31/2024-Central Tax | 13 December 2024 | Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI made under this section |
| Notification No. 28/2024-Central Tax | 27 November 2024 | Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI. made under this section |
| Notification No. 27/2024-Central Tax | 25 November 2024 | Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017 |
| Notification No. 11/2024-Central Tax | 30 May 2024 | Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate made under this section |
| Notification No. 10/2024-Central Tax | 29 May 2024 | Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023 made under this section |
| Notification No. 05/2024-Central Tax | 30 January 2024 | Amendment in Notification No. 02/2017-CT dated 19th June, 2017. |
| Notification No. 46/2023-Central Tax | 18 September 2023 | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd. made under this section |
| Notification No. 39/2023-Central Tax | 17 August 2023 | Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 |
| Notification No. 40/2023-Central Tax | 17 August 2023 | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd. made under this section |
| Notification No. 35/2023-Central Tax | 31 July 2023 | Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd. made under this section |
| Notification No. 01/2023-Central Tax | 4 January 2023 | To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. made under this section |
| Notification No. 02/2022-Central Tax | 11 March 2022 | Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST. |
| Notification No. 02/2021-Central Tax | 12 January 2021 | Notifying amendment to jurisdiction of Central Tax officers. made under this section |
| Notification No. 05/2020-Central Tax | 13 January 2020 | Seeks to appoint Revisional Authority under CGST Act, 2017. |
| Notification No. 51/2019-Central Tax | 31 October 2019 | Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh. |
| Notification No. 04/2019-Central Tax | 29 January 2019 | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals). |
| Notification No. 79/2018-Central Tax | 31 December 2018 | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. made under this section |
| Notification No. 14/2017-Central Tax | 1 July 2017 | Assigning jurisdiction and power to officers of various directorates amended by a later instrument made under this section |
| Annexure dated 28 Jun 2017 (Annexure to Notification No. 11/2017-Central Tax (Rate)) | 28 June 2017 | Annexure to Notification No. 11/2017-Central Tax (Rate) |
| Notification No. 11/2017-Central Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under CGST Act amended by a later instrument |
| Notification No. 12/2017-Central Tax (Rate) | 28 June 2017 | To notify the exemptions on supply of services under CGST Act amended by a later instrument |
| Notification No. 02/2017-Central Tax | 19 June 2017 | Notifying jurisdiction of Central Tax Officers amended by a later instrument |
Unsettled questions
The words of section 5 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 4 of the CGST Act, 2017: appointment of Officers
- Section 6 of the CGST Act, 2017: authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
References
- Central Board of Indirect Taxes and Customs. "Section 5. Powers of officers under GST". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 5 on the CBIC tax information portal