Section 167 lets the Commissioner redistribute powers among officers.
Key points
- Under section 167 of the CGST Act, 2017 the Commissioner may, by notification, direct that any power exercisable by an authority or officer under the Act may be exercised by another authority or officer specified.
The provisions
167Delegation of powers
Statutory text
The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.
* Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can GST powers be delegated?
- Yes, by notification of the Commissioner under section 167 of the CGST Act.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Delegation must be by notification; an officer acting without a valid assignment or delegation lacks jurisdiction.