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CGST Act · Chapter II

Administration

Reviewed by Nikhil Gupta · Last reviewed 30 August 2026

Identify the proper officer, jurisdiction and delegation before acting on a notice or order.

Sections 3–64 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active
Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.
Chapter in 2 MinutesSection mapQuestionsConnected lawPractical applicationOfficial sources

Chapter in 2 Minutes

  • Authority matters: an otherwise correct procedure can still depend on the officer empowered to act.
  • Cross-empowerment between Central and State/UT officers must be checked in the applicable context.
  • Keep jurisdiction, authorisation and delegation evidence in the working file.
Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 3Officers under this ActOpen sectionSection 4Appointment of officersOpen sectionSection 5Powers of officersOpen sectionSection 6Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstancesOpen section

Questions this chapter should answer

  • Who is the proper officer?
  • Can a State or Central officer act in this case?
  • Which delegation or instruction supports the action?

These questions are written as practical reader prompts rather than keyword lists.

Connected GST resources

State and UT GST Overlay Register

Open the connected Finin2min repository or practical guide.

GST Instructions

Open the connected Finin2min repository or practical guide.

GST Orders

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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