Chapter II - Administration
Section 4
Section 4: State and Union territory tax officers as proper officers
Section 4 authorises officers appointed under the State GST Acts and the UTGST Act to be proper officers for IGST purposes, subject to the exceptions and conditions the Government notifies on the GST Council's recommendations.
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This article is for general information. Refer to the Integrated 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
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 exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.
Introduction
This cross-empowerment lets a taxpayer administered by a State or UT tax authority deal with IGST matters, such as refunds, through that authority where a notification permits it.
Key takeaways
Statutory cross-empowerment
State tax and UT tax officers are authorised to be proper officers under the IGST Act 'without prejudice to the provisions of this Act'.
Notification sets the limits
The authorisation is subject to exceptions and conditions that the Government specifies by notification on the recommendations of the GST Council.
Refund example
Notification No. 11/2017-Integrated Tax specifies that State/UT officers authorised as proper officers for refunds under their own Acts act as proper officers for IGST refund sanction under Section 20 read with CGST sections 54 and 55, except rule 96 of the CGST Rules.
How the authorisation works
Section 4 gives the authority in principle; the notification decides how far it goes. Before relying on a State officer's IGST action, identify the notification that covers that function and any exception it carves out.
The refund cross-empowerment notification
Notification No. 11/2017-Integrated Tax (13 October 2017), issued under Section 4, lets officers under the State GST Acts or the UTGST Act who are authorised for sections 54 or 55 of those Acts act as proper officers for sanctioning IGST refunds under Section 20 read with CGST sections 54 or 55 and the rules, except rule 96 of the CGST Rules, for registered persons in their territorial jurisdiction.
The CBIC notification index also lists Notification No. 1/2018-Integrated Tax as amending Notification No. 11/2017. Read the notification as amended for the period in question.
Practical checklist
Do
- Find the Section 4 notification covering the specific IGST function before accepting or disputing a State/UT officer's authority.
- Check any exception in that notification, such as the rule 96 carve-out in the refund notification.
Avoid
- Do not assume Section 4 alone authorises every IGST function by State or UT officers; the notified exceptions and conditions control.
Frequently asked questions
Can a State GST officer sanction an IGST refund?
Yes, within the terms of Notification No. 11/2017-Integrated Tax as amended, which covers IGST refunds under Section 20 read with CGST sections 54 or 55, except rule 96 of the CGST Rules.
Who decides the exceptions?
The Government notifies them on the recommendations of the GST Council.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026