Section No. 3 - Officers under this Act

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
02/2017 - Central Tax 19.06.2017

It appoints officers of Central Tax and specifies territorial jurisdiction of Principal Chief Commissioner of Central tax and Chief Commissioner of Central Tax. 

It empowered certain JC/ADC of Central Tax to adjudicate the Show cause notices issued by DGGI (Inserted Paragraph 3A along with Table V  vide Notification No. 02/2022-Central Tax, dated 11.03.2022).
 

79/2018-Central Tax, dated 31.12.2018;
04/2019-Central Tax, dated 29.01.2019 (w.e.f.01.02.2019)
51/2019-Central Tax, dated 31.10.2019;
02/2021-Central Tax, dated 12.01.2021;
02/2022-Central Tax, dated 11.03.2022;
39/2023-Central Tax, dated 17.08.2023
05/2024-Central Tax, dated 30.01.2024 (w.e.f.05.08.2023);
10/2024-Central Tax, dated 29.05.2024;
11/2024-Central Tax, dated 30.05.2024;
27/2024-Central Tax, dated 25.11.2024.

Also issued under section 3 of the IGST Act, 2017.
14/2017 - Central Tax 01.07.2017

It appoints officers of Directorate General of GST intelligence, Directorate General of Service Tax, Directorate General of Audit as Central Tax officers and invests them with all the powers under CGST Act, 2017 and IGST Act, 2017. 

It assigned powers of Superintendent of Central Tax to the Additional Assistant Directors in DGGI, DGGST and DG, Audit (Ref: Notification No. 01/2023-Central Tax, dated 04.01.2023).
 

Notification No.
01/2023-Central Tax, dated 4.1.2023.