Power of Officer Under GST

Section 5 of Model GST Act,2016 (Act' for short)
provides for appointment of officers under the CGST.

The Board may appoint such persons as it may think fit
to be officers under the Act. The Board may authorize a
Principal Chief Commissioner/Chief Commissioner of
CGST or a Principal Commissioner/Commissioner of
CGST or an Additional/Joint or Deputy/Assistant
Commissioner of CGST to appoint officers of CGST
below the rank of Assistant Commissioner of CGST.
Powers of CGST officers
Section 6 of the Actprovides that subject to such

conditions and limitations as the Board may impose, a
GST officer may exercise the powers and discharge the
duties conferred or imposed on him under the Act. He
may exercise the powers on any other CGST officer
who is subordinate to him. The Commissioner may,
subject to such conditions and limitations as may be
specified in this behalf by him, delegate its powers to
any other officer subordinate to him.
Power of inspection, search and seizure
Section 79 of the Act gives powers to the GST officer,

not below the rank of Joint Commissioner to inspect,
search and seizure. Section 79(1) provides that where
the GST officer has reasons to believe that
a taxable person has suppressed any

transaction relating to supply of goods and
services the stock of goods in hand, or
or
hTop
claimed input tax credit in excess of his
entitlement under the Act or has indulged
contravention of any of the provisions of this Act
ar cules nmade there underta evada tav underthis
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contravention of any of the provisions of this Act

or rules made there under to evade tax under this
Act, or
any person engaged in the business of

transporting goods or an owner or operator of a
warehouse or a godown or any other place is
keeping goods which have escaped payment of
tax or has kept his accounts or goods in such a
manner as is likely to cause evasion of tax
payable under this Act,
he may authorize in writing any other officer of CGST to

inspect any places of business of the taxable person or
the persons engaged in the business of transporting
goods or the owner of the operator of warehouse or
godown or any other place.
Section 79(2) provides that where the officer

concerned, either pursuant to an inspection carried or
otherwise, has reasons to believe that any goods liable
to confiscation or any documents or books or things,
which in his opinion shall be useful for or relevant to
any proceedings are secreted in any place, he may
authorize in writing any other officer to search and
seize or may himself search and seize such goods,
documents, books or things.
Power to arrest
Section 81 gives powers to Commissioner to arres

person. Section 81(1) provides that if the
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Commissioner has reason to believe that any pers
has committed an offence as detailed below
unnliao an andlar oAninAa withaut

10:52 O
supplies any goods and/or services without

issue of any invoice or grossly misdeclares the
description of the supply on invoice, in violation
of the provisions of this Act, to intentionally
evade tax;
.issues any invoice or bill without supply of goods

and/or services in violation of the provisions of
this Act, or the rules made there under leading to
wrongful availment of credit or refund of duty
collects any amount as tax but fails to pay the

same to the credit of the appropriate
Government beyond a period of 3 months from
the date on which such payment becomes due;
collects any tax in contravention of the

provisions of this Act but fails to pay the same to
the credit of the appropriate Government beyond
a period of 3 months from the date on which
such payment becomes due; or
takes and/or utilizes input tax credit without

actual receipt of goods an /or services eithe
fully or partially, in violation of the provisions of
this Act, or ules made there under.
and punishable under Section 92, he may, by order

authorized any CGST officer to arrest such person. All
arrests made under this section shall be carried out in
accordance with the provisions of the Code of Criminal
Procedure, 1973 relating to arrest.
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Power to summon persons to give evidence and
produce documents
Section 82 provides that anv CGSTofficer.dulv

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Section 82 provides that any CGST officer, duly

authorized by the competent authority in this behalf,
shall have power to summon any person whose
attendance he considers necessary either to give
evidence or to produce a document or any other thing
in any inquiry which such officer is making for any of
the purposes of this Act.
Access to business premises
Section 83 provides that any CGST officer authorized

by the Additional/Joint Commissioner of CGST shall
have access to any place of business of a registered
taxable person to inspect books of account,
documents, computers, computer programs, computer
software, whether installed in a computer or otherwise,
and such other things as he may require and which
may be available at such place, for the purposes of

carrying out any audit, scrutiny, verification and checks
as may be necessary to safeguard the interest of
revenue.
Revisional powers
Section 99 gives revisional powers to Chief

Commissioner or Commissioner who may on his own
motion, or upon information received by him or on
request from the Commissioner, call for and examine
the record of any proceeding and if he considers that

any decision or order passed under this Act by any
officer subordinate to him is erroneous in so far asit is
prejudicial to the interest of the revenue and is ille t
improper or has not taken into account certain ma Top
facts, whether available at the time of issuance of the
said order or not or in consequence of an observation
by CA&G he may,if necessary,stay the operation of
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CommissIonei orcommissrorerwnomay onnis Own
motion, or upon information received by him or on
request from the Commissioner, call for and examine
the record of any proceeding and if he considers that
officer subordinate to him is erroneous in so far as it is
prejudicial to the interest of the revenue and is illegal or
improper or has not taken into account certain material
by CA&G he may, if necessary, tay the operation of
such decision or order for such period as he deems fit
and after giving the person concerned an opportunity
of being heard and after making such further inquiry as
may be necessary, pass such order as he thinks just
and proper, including enhancing or modifying or
annulling the said decision or order.
Power to collect statistics
Section 141 of the Act provides that the Commissioner,

if it considers that for the purposes of the better
administration of the Act, it is necessary so to do, may
by notification, direct that statistics be collected
relating to any matter dealt with, by or in connection
with the Act. Upon such notification being issued, the
Commissioner, or any person authorized by the
Commissioner in this behalf may call upon all
t
concerned persons to furnish such information or
returns as may be specified therein relating to any op
matter in respect of which statistics is to be collected.
General power to make regulation

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officer subordinate to him is erroneous in so far as it is
prejudicial to the interest of the revenue and is illegal or
improper or has not taken into account certain material
by CA&G he may, if necessary, stay the operation of
such decision or order for such period as he deems ft
and after giving the person concerned an opportunity
of being heard and after making such further inquiry as
may be necessary, pass such order as he thinks just
and proper, including enhancing or modifying or
annulling the said decision or order.
Power to collect statistics
Section 141 of the Act provides that the Commissioner,

if it considers that for the purposes of the better
administration of the Act, it is necessary so to do, may
by notification, direct that statistics be collected

relating to any matter dealt with, by or in connection
with the Act. Upon such notification being issued, the
Commissioner, or any person authorized by the
Commissioner in this behalf may call upon all
concerned persons to furnish such information or
returns as may be specified therein relating to any
matter in respect of which statistics is to be collected.
General power to make regulation

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Section 155 provides that the Commissioner may make
regulations consistent with the Act and rules, generally
to carry out the purposes of this Act.

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Power of Officer Under GST

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Section 5 of Model GST Act,2016 (Act' for short)

provides for appointment of officers under the CGST.

Powers of CGST officers

Section 6 of the Actprovides that subject to such

Power of inspection, search and seizure

Section 79 of the Act gives powers to the GST officer,

a taxable person has suppressed any

contravention of any of the provisions of this Act

any person engaged in the business of

he may authorize in writing any other officer of CGST to

Section 79(2) provides that where the officer

Section 81 gives powers to Commissioner to arres

unnliao an andlar oAninAa withaut

supplies any goods and/or services without

.issues any invoice or bill without supply of goods

collects any amount as tax but fails to pay the

collects any tax in contravention of the

takes and/or utilizes input tax credit without

and punishable under Section 92, he may, by order

Section 82 provides that anv CGSTofficer.dulv

Section 82 provides that any CGST officer, duly

Access to business premises

Section 83 provides that any CGST officer authorized

may be available at such place, for the purposes of

Section 99 gives revisional powers to Chief

the record of any proceeding and if he considers that

Power to collect statistics

Section 141 of the Act provides that the Commissioner,

General power to make regulation

any decision or order passed under this Act by any

Power to collect statistics

Section 141 of the Act provides that the Commissioner,

by notification, direct that statistics be collected

General power to make regulation

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