Section 5 is the source of an officer's power to act. Read with the definition of "proper officer" in section 2(91) and the Board's assignment circulars, it decides whether a particular officer could issue a particular summons, notice or order — the first question in many GST disputes.
Key points
- Under section 5 of the CGST Act, 2017 an officer of central tax may exercise the powers conferred on him under the Act, subject to conditions and limitations imposed by the Board.
- An officer may exercise the powers of any officer subordinate to him (section 5(2)); a Commissioner may delegate his powers to a subordinate (section 5(3)).
- An Appellate Authority may not exercise the powers of any other officer (section 5(4)).
- The functions of "proper officers" are assigned by CBIC Circular 3/3/2017-GST and, for demands under sections 73 and 74, Circular 31/05/2018-GST; the Delhi High Court upheld Circular 3/3/2017-GST in Lovelesh Singhal v CBIC (2026).
The provisions
5(1)–(4)Powers of officers
Statutory text
(1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of central tax who is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax.
*Enforced w.e.f. 22nd June 2017.
- Circular 3/3/2017-GST, 05.07.2017 — assignment of proper officers
- Circular 31/05/2018-GST, 09.02.2018 — proper officers under ss. 73 and 74, as amended
Case on this provision
Lovelesh Singhal v Central Board of Indirect Taxes and Customs
W.P.(C) 1426/2026 · 02.02.2026 · Delhi High Court, Division Bench (Nitin Wasudeo Sambre, Ajay Digpaul JJ.)
- Facts
- The petitioner was summoned under section 70 by a Senior Intelligence Officer whose authority came from Circular 3/3/2017-GST. He argued that only the "Commissioner in the Board" could assign proper-officer functions under section 2(91), not the Board as a body, so the circular and the summons were invalid.
- Held
- Petition dismissed. The Commissioner in the Board is part of the Board, and section 168(2) contemplates the Board acting on the Commissioner's proposal; the circular carries a presumption of validity, and the petitioner had not shown that the statutory requirements were not met.
- Here
- The assignment of functions to officers by the Board's circulars stands; challenges to an officer's power must show a defect in the specific assignment.
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
- Who is the proper officer to issue a GST show cause notice?
- The officer assigned that function by CBIC Circular 31/05/2018-GST (as amended), which allocates notices under sections 73 and 74 among Superintendents, Deputy/Assistant Commissioners and Additional/Joint Commissioners by the amount involved.
- Can a senior officer issue a notice assigned to a junior officer?
- Yes. Section 5(2) of the CGST Act lets an officer exercise the powers of any officer subordinate to him.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Most powers in the Act are conferred on "the proper officer" — the Commissioner, or the officer assigned that function by the Commissioner in the Board (section 2(91)). The assignments are made by circular: Circular 3/3/2017-GST (05.07.2017) for functions other than registration and composition, and Circular 31/05/2018-GST (09.02.2018), as amended, for show cause notices and orders under sections 73 and 74, by monetary limits and including officers of the Directorate General of GST Intelligence.
Sub-section (2) lets a senior officer exercise a junior officer's powers, so a notice issued by an officer above the assigned rank is not invalid for that reason alone. Sub-section (3) allows delegation by the Commissioner. Sub-section (4) keeps an Appellate Authority to its appellate role.