Section 4 of The Integrated Goods and Services Tax Act, 2017
Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.
Summary
- State tax officers and Union territory tax officers can be authorised to act as proper officers under this central tax law.
- This cross-authorisation does not affect or harm any other provisions of this Act.
- The government specifies the exceptions and conditions under which these officers can act.
- Any such authorisation must be based on the recommendations of the Goods and Services Tax Council and issued via an official notification.
Practical examples
FAQ
1. Who specifies the conditions and exceptions for state or Union territory officers acting under this Act?
The Government specifies them by notification, based on the recommendations of the Goods and Services Tax Council.
2. Does the authorization of state officers affect other provisions of this Act?
No, the authorization is given without prejudice to the other provisions of this Act, meaning it does not harm or override them.
Test yourself
Q1.Under Section 4 of The Integrated Goods and Services Tax Act, 2017, who are authorised to be proper officers for the purposes of this Act?
Q2.Under Section 4 of The Integrated Goods and Services Tax Act, 2017, whose recommendations are required before the Government specifies the exceptions and conditions for such authorisation?
Q3.Under Section 4 of The Integrated Goods and Services Tax Act, 2017, how must the Government specify the exceptions and conditions for authorised State or Union territory officers?
Q4.Under Section 4 of The Integrated Goods and Services Tax Act, 2017, how does the authorization of State and Union territory tax officers affect the other provisions of the Act?