Section 5
Powers of officers under this Act
In force
Section 5. Powers of officers under this Act.
(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 under this Act on any other officer of central tax who is subordinate to him. (2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed under the provisions of this Act on any other officer of central tax in his jurisdiction.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-5.html
- Source confidence: Pending verification
Quick facts
- Section
- 5
- Chapter
- II
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0