What does section 6 regulate?

It regulates authorisation of officers of state tax or union territory tax as proper officer in certain circumstances. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Section 6 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Chapter II - Administration

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Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Section in 2 Minutes

Provides cross-empowerment between Central and State/UT tax officers and prevents duplicate proceedings on the same subject matter. Cross-authorisation operates subject to notified conditions. An officer passing an order may need to issue corresponding CGST and SGST/ UTGST orders. Once one administration initiates proceedings on the same subject matter, the other should not initiate parallel proceedings. Appeal, rectification and revision follow the administration that passed the order.

Exact operative text

6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.-(1) 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 conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1),- (a) where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax; (b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. (3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

Paragraph-wise decode

Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

If a State tax officer has already begun proceedings on a specific mismatch for a tax period, a Central officer should not commence a second proceeding on the identical subject matter. PROFESSIONAL ALERT “Same subject matter” requires factual comparison; a different issue or period may not be barred.

Notifications, circulars and implementation controls Instrument Date/status Chapter relevance Notification 2/2017- Central Tax 19 June 2017; amended Specifies Central Tax jurisdictions and was later amended, including all- India jurisdiction for specified common adjudicating authorities. Circular 1/1/2017- 26 June 2017 Assigns proper officers for registration and composition functions. Circular 3/3/2017- 5 July 2017 Assigns proper officers for functions beyond registration/composition, subject to later amendments. Circular 31/05/2018- 9 February 2018 Clarifies proper officers for sections 73 and 74 and interaction with earlier assignments. Circular 169/01/2022- 12 March 2022 Deals with all-India jurisdiction/common adjudication arising from amended Notification 2/2017. Circular 250/07/2025- 24 June 2025 Clarifies review, revision and appeal architecture for orders of common adjudicating authorities. Circular 254/11/2025- 27 October 2025 Assigns proper officers for section 74A, section 75(2), section 122 and rule 142(1A). How to use this table: Always open the principal notification together with every amendment, corrigendum and effective-date clause. Circulars guide administration but cannot override the Act, Rules or Gazette notification.

CA / finance / professional case studies Case 1: Rank is right, function is wrong Facts: A Superintendent issues a statutory order. The taxpayer confirms the officer’s designation but not the assignment instrument. Question: Is designation alone enough? Analysis: No. Proper-officer status is function-specific. Verify the circular/notification/order assigning the exact section and any monetary limit. References: Sections 2(91), 3-5 Case 2: Parallel mismatch proceedings Facts: State tax begins proceedings on a purchase mismatch. Central tax later issues a notice on the identical mismatch and period. Question: Can both continue? Analysis: Section 6(2)(b) protects against initiation on the same subject matter. Compare issue, period, transaction set and relief; place the earlier initiation on record. References: Section 6(2)(b) Case 3: Different issue, same period Facts: State tax examines excess ITC while Central tax examines unreported outward supply for the same month. Question: Is the second proceeding automatically barred? Analysis: Not necessarily. The bar concerns the same subject matter, not merely the same period. References: Section 6(2)(b)

Case 4: Wrong appellate channel Facts: An order is passed by a Central officer exercising CGST power. The taxpayer approaches a State appellate officer. Question: Is that route valid? Analysis: Section 6(3) keeps rectification, appeal and revision within the administration of the officer who passed the order. References: Section 6(3) Case 5: Superior officer action Facts: A superior officer exercises a power normally assigned to a subordinate. Question: Is a fresh delegation always needed? Analysis: Section 5(2) allows a Central officer to exercise powers of a subordinate, subject to Board conditions and the assignment framework. References: Section 5(2) Case 6: Appellate authority starts original action Facts: An appellate authority tries to conduct original verification and issue an original demand. Question: Permissible? Analysis: Section 5(4) prevents an Appellate Authority from exercising original-officer powers merely by seniority. References: Section 5(4) Case 7: Common adjudicating authority Facts: Multiple notices from different Commissionerates are assigned to one common adjudicating authority. Question: What should be checked? Analysis: Confirm the all-India jurisdiction notification, assignment order, review/revision authority and correct Commissioner (Appeals). References: Notification 2/2017; Circular 250/07/2025

Case 8: Delegation without conditions Facts: A Commissioner delegates a power but the order omits a condition mandated by the Board. Question: Risk? Analysis: The delegation and exercise may be vulnerable because section 5 is expressly subject to Board conditions and limitations. References: Section 5

Finin2min Q&A 1. Who is a proper officer? The Commissioner or Central Tax officer assigned the relevant statutory function. Rank alone is insufficient. 2. Can a superior exercise a subordinate’s power?

Professional alert

Confirm the transaction-date amendment and commencement position before reliance.

Implementation checklist

Fix the transaction, taxable period and jurisdiction.
Read every subsection, proviso, explanation and omission marker.
Open the mapped Rule, form, notification and circular.
Test State/UT variation and portal version.
Preserve evidence, approvals, working papers and acknowledgements.
Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Contract, purchase order, invoice or underlying transaction document.
Registration, return, ledger, challan and portal acknowledgement.
Official Act/Rule/notification version used and effective date.
Internal tax position paper, computation and management approval.
Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does section 6 regulate?: It regulates authorisation of officers of state tax or union territory tax as proper officer in certain circumstances. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

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