According to Section 3 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

The Government shall, by notification, appoint the following classes of officers for
the purposes of this Act, namely:––

  1. Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,
  2. Chief Commissioners of Central Tax or Directors General of Central Tax,
  3. Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax,
  4. Commissioners of Central Tax or Additional Directors General of Central Tax,
  5. Additional Commissioners of Central Tax or Additional Directors of Central Tax,
  6. Joint Commissioners of Central Tax or Joint Directors of Central Tax,
  7. Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,
  8. Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and
  9. any other class of officers as it may deem fit:

Provided that the officers appointed under the Central Excise Act, 1944 shall be deemed to be the officers appointed under the provisions of this Act.

  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .