Who are the Officers implementing CGST/SGST/ UTGST Act at the state level & What are their Powers ?

The Government may appoint such persons as it may think fit to be officers under the State Goods and Services Tax Act. The persons appointed as officers under the Central Goods and Services Tax Act shall be deemed to be appointed as officers under this Act for the purposes of section 7 of the Act.

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Powers of officers

·         An officer of the State Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him

·         An officer of State Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State Goods and Services Tax who is subordinate to him.

·         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 subordinate to him.

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