Chapter II - Administration
Section 4
Section 4: Appointment of officers
The Board can appoint additional CGST officers and can authorise specified senior officers to appoint lower-ranked central tax officers.
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Need advice on Section 4?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of central tax for the administration of this Act.
Key takeaways
Board appointment
The Board may appoint persons as officers in addition to Government-notified Section 3 officers.
Authorised appointments
By order, the Board may let Section 3(a)–(h) officers appoint officers below Assistant Commissioner rank.
Source of authority
The appointment order matters when an officer’s status is contested.
Board appointment
The Board may appoint persons as officers in addition to Government-notified Section 3 officers.
Authorised appointments
By order, the Board may let Section 3(a)–(h) officers appoint officers below Assistant Commissioner rank.
Source of authority
The appointment order matters when an officer’s status is contested.
Practical checklist
Do
- Locate the Board appointment or authorisation order.
- Confirm the appointing officer and target rank are within its scope.
Frequently asked questions
Can every central tax officer appoint other officers?
No. The Section 4(2) appointment route requires Board authorisation and applies only within its stated rank limit.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026