Authorisation of Officers under Section 6

What does this Notification say?

Notification No. 5/2017 authorizes officers appointed under the Central Goods and Services Tax (CGST) Act to exercise powers relating to cross-empowerment under Section 6 of the Act. GST is a dual taxation system administered jointly by the Central Government and State Governments. To avoid duplication of work and reduce compliance burden on taxpayers, this notification facilitates coordination between the two authorities.

In practical terms, businesses should not have to deal separately with both Central and State authorities for every routine GST matter. Depending upon administrative allocation, either the Central Tax Officer or the State GST Officer can perform specified functions on behalf of both Governments.

This notification supports the "One Nation, One Tax" concept by simplifying administration. It ensures that inspections, assessments, audits, and enforcement activities are carried out in a coordinated manner without unnecessary duplication. Businesses benefit from quicker decision-making, fewer departmental visits, and reduced procedural complications.

The notification also strengthens communication between Central and State tax administrations and enables efficient implementation of GST across the country.

Example

A taxpayer assigned to the State GST Department undergoes an audit conducted by the State GST officer, who is authorized to administer both State GST and specified CGST provisions.

Key Points

• Enables coordination between Central and State GST authorities.
• Reduces duplication of proceedings.
• Simplifies compliance for taxpayers.
• Promotes efficient GST administration.
• Supports cross-empowerment under GST.

One-Line Summary

Notification No. 5/2017 authorizes coordinated administration of GST by Central and State tax officers.