Section 4 : Appointment of Officers

Section 4 of the CGST Act as amended by the Finance  Act 2023

Note:  Section 4 of the CGST Act is amended retrospectively by  Finance  Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color.

Text On Section:

(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.
(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.

Chart of the Section :