Section 3 vs Section 4

Section 3 vs Section 4 of the CGST Act, 2017

Particulars	Section 3	Section 4
Title	Officers under the CGST Act	Appointment of Officers
Purpose	Specifies the categories/designations of GST officers.	Empowers the Government to appoint GST officers.
Focus	"Who are the GST officers?"	"How are GST officers appointed?"
Nature	Creates the GST administrative hierarchy.	Provides the mechanism for filling those positions.
Authority Involved	Parliament through the CGST Act.	Government through notifications and orders.
Example	Lists Commissioner, Joint Commissioner, Assistant Commissioner, Superintendent, Inspector, etc.	Government appoints Mr. X as Commissioner or Ms. Y as Assistant Commissioner.

Simple Analogy

Think of a company:

Section 3 creates the organizational chart:

CEO
General Manager
Manager
Executive

Section 4 allows the company to appoint actual people to those positions.

Practical Understanding

Section 3 – Creates the Posts

The Act recognizes the following GST officers:

Principal Chief Commissioner
Chief Commissioner
Principal Commissioner
Commissioner
Additional Commissioner
Joint Commissioner
Deputy Commissioner
Assistant Commissioner
Superintendent
Inspector
Other classes of officers as may be appointed

Section 4 – Appoints the Officers

Once these posts exist under Section 3, the Government appoints officers to occupy them and perform GST functions.

Relationship Between Sections 3, 4 and 5

Section 3
↓
Creates GST Officer Posts

Section 4
↓
Appoints Persons to Those Posts

Section 5
↓
Grants and Regulates Their Powers

One-Line Summary

Section 3 = Defines the GST officer hierarchy (posts/designations).
Section 4 = Authorizes appointment of officers to those posts.
Section 5 = Specifies the powers and functions of those officers.

This is the easiest way to remember these sections for professional practice, GST certification exams, and departmental proceedings.

CA Darshit Mehta

GST Consultant

Partner at CPC&Co., 18 years of managerial and leadership experience in financial planning and analysis, accounting, indirect taxation advisory, corporate compliance, and back-office automation.

The content provided in this article is intended solely for educational and informational purposes and should not be construed as professional accounting, taxation, legal, or financial advice. Readers are advised to consult a qualified professional before making any financial, tax, legal, or business decisions based on the information contained herein.
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