Section 4 of CGST Act, 2017 - Appointment of Officers

Section 4 of the Central Goods and Services Tax Act, 2017 forms part of Chapter II, "Administration". It empowers the Central Board of Indirect Taxes and Customs (CBIC), referred to in the Act as the "Board", to appoint officers for administering the CGST Act and also permits specified senior officers to be authorised to make appointments below the rank of Assistant Commissioner of Central Tax.

Section 3 - Officers Section 5 - Powers of Officers Section 6 - State/UT Tax Officers

Text of Section 4 - Appointment of Officers

Section 4(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.

Section 4(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.

Meaning and Scope of Section 4

Section 4 provides the statutory mechanism for appointment of officers of central tax. It operates together with Section 3 of the CGST Act, which identifies the classes of officers appointed by the Government for the purposes of the Act.

1. Power of the Board under Section 4(1)

Sub-section (1) gives the Board an additional appointment power. Apart from officers notified by the Central Government under Section 3, the Board may appoint such persons as it considers fit to be officers under the CGST Act. The provision therefore supplements, rather than replaces, the Government's appointment power under Section 3.

2. Delegated appointment power under Section 4(2)

Sub-section (2) allows the Board, by order, to authorise officers falling within clauses (a) to (h) of Section 3 to appoint officers of central tax who are below the rank of Assistant Commissioner of Central Tax. This enables administrative appointments at subordinate levels without requiring every such appointment to be made directly by the Board.

3. Meaning of "Board"

For the CGST Act, "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963. The statutory definition is contained in Section 2 of the CGST Act.

4. Connection with the powers of officers

Appointment under Sections 3 and 4 establishes the officer's position under the Act. The exercise of statutory powers and discharge of duties is separately governed by Section 5, subject to the conditions and limitations contemplated by that provision.

Practical point: When the validity or jurisdiction of a CGST proceeding is in issue, the relevant statutory provision should be read together with the applicable notification, order, assignment of functions and provisions governing the powers of the officer. Section 4 itself is principally an appointment provision.

Section 4 in the Scheme of Chapter II

Chapter II of the CGST Act deals with administration. Section 3 identifies classes of central tax officers; Section 4 deals with their appointment; Section 5 addresses their powers; and Section 6 deals with authorisation of State tax or Union territory tax officers as proper officers in specified circumstances.

Official References

For the authoritative statutory text and current departmental material, readers should verify the provision through the official India Code and CBIC GST portals. Amendments, notifications, circulars and orders should be checked as applicable to the relevant tax period and proceeding.

Related CGST Act Provisions

Section 3 - Officers under the CGST Act

Section 5 - Powers of Officers

Section 6 - Authorisation of State Tax or Union Territory Tax Officers as Proper Officers

Central Goods and Services Tax Act, 2017 - Index