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IndiaAuditLens Law Library

Section 4 of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017

At a glance

Procedure, powers and definitions

  • 4State and Union territory tax officers are authorised as proper officers for this Act, without prejudice to its provisions and subject to notified exceptions and conditions based on Council recommendations.

Section 4 authorises officers appointed under State or Union Territory GST enactments to act as proper officers under the Integrated GST Act. Their authorisation is subject to exceptions and conditions notified by the Government on GST Council recommendations. It operates without prejudice to the Act’s provisions. The section 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 4, verbatim (show)

Section 4.

Authorisation

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

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 exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.

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.

State or Union territory officer authorisation 4

Questions to answer on the file5 questions
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Instrument specifying exceptions and conditions 4

Questions to answer on the file4 questions
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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.

Notifications (5)

NumberDateSubject
Notification No. 03/2019-Integrated Tax (Rate)29 March 2019Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
Notification No. 08/2019-Integrated Tax (Rate)29 March 2019Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
Notification No. 01/2018-Integrated Tax23 January 2018Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund made under this section
Notification No. 11/2017-Integrated Tax13 October 2017Seeks to cross-empower State Tax officers for processing and grant of refund amended by a later instrument made under this section
Notification No. 03/2017-Integrated Tax28 June 2017Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017

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.

  1. No additional silent-text interpretation is asserted; disputed factual characterisation remains a person’s task.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links