Book a demo
IndiaAuditLens Law Library

Section 6 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter II, Administration

At a glance

Bars, duties and time limits

  • 6(2)(a)Subject to the notified conditions, a proper officer issuing an order under this Act must also issue the authorised State or Union territory order, intimating the jurisdictional officer.
  • 6(2)(b)Subject to the notified conditions, prior State or Union territory proceedings bar initiation under this Act on the same subject matter.
  • 6(3)Rectification, appeal or revision of a central-appointed officer’s order shall not lie before a State or Union territory officer.

Procedure, powers and definitions

  • 6(1)State and Union territory tax officers are authorised as proper officers without prejudice to this Act, subject to Government-notified conditions on Council recommendation.
  • 6(2)(b)The law does not settle whether the same subject matter depends on the period, issue, transaction or their combination.

Section 6 authorises State and Union territory tax officers as proper officers under this Act, subject to notified conditions. Prior proceedings under the State or Union territory Act bar fresh central proceedings on the same subject matter. The section also coordinates orders and keeps challenges to central officers’ orders outside the State-officer route. It came into force on 1 July 2017.[1]

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 6, verbatim (show)

*

Section 6.

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.-

(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.

(2)

Subject to the conditions specified in the notification issued under sub-section (1),-

(a)

where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax;

(b)

where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.

(3)

Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

*Enforced w.e.f. 1st July 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.

Standing as proper officer 6(1)

Questions to answer on the file2 questions
Ticks stay in this browser only.

The matching order and intimation 6(2)(a)

Questions to answer on the file2 questions
Ticks stay in this browser only.

The bar on parallel proceedings 6(2)(b)

Questions to answer on the file3 questions
Ticks stay in this browser only.

The forum for rectification, appeal and revision 6(3)

Questions to answer on the file1 question
Ticks stay in this browser only.

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 (2)

NumberDateSubject
Circular No. 175/07/2022-GST6 July 2022Manner of filing refund of unutilized ITC on account of export of electricity.
Circular No. 34/08/2018-GST1 March 2018Clarification regarding GST in respect of certain services.

Notifications (5)

NumberDateSubject
Notification No. 10/2018-Central Tax23 January 2018Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund made under this section
Notification No. 39/2017-Central Tax13 October 2017Seeks to cross-empower State Tax officers for processing and grant of refund 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 2017Annexure to Notification No. 11/2017-Central Tax (Rate)
Notification No. 11/2017-Central Tax (Rate)28 June 2017To notify the rates for supply of services under CGST Act amended by a later instrument
Notification No. 09/2017-Central Tax28 June 2017Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

Unsettled questions

The words of section 6 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What makes two proceedings the same subject matter: the same period, the same issue, the same transaction, or all three? The Act does not say.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links