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The Central Goods and Services Tax Act, 2017 clearly defines the appointment, powers, and authorisation of officers at central, state, and union territory levels. Sections 4–6 ensure structured administration, prevent duplication of proceedings, and provide a legal framework for effective governance of GST, including the reversal of input tax credit and refund provisions.

Section 3 of the CGST Act, 2017 empowers the Government to appoint various officers for effective administration, ranging from Principal Chief Commissioners to Assistant Commissioners. Rule 42 provides the framework for determining, attributing, and reversing input tax credit (ITC) when inputs or services are used for both taxable and exempt purposes. Rule 89 outlines the procedure for claiming refunds of taxes, interest, penalties, fees, or unutilized ITC, including supplies to SEZs and zero-rated supplies, ensuring compliance and transparency in GST operations.

The Central Goods and Services Tax Act, 2017, is a landmark legislation that governs the framework of GST in India. Section 1 outlines its short title, extent, and commencement, stating that the Act applies to the whole of India and came into effect on dates notified by the Central Government. Section 2 defines essential terms such as aggregate turnover, composite supply, input tax credit, place of business, and taxable person, ensuring clarity and uniform interpretation across the GST system. Together, these sections form the legal foundation of GST implementation in India.

Learn about the due dates and timelines for filing an appeal under Section 107 of the GST Act. This article outlines the procedure, authority involved, and the importance of timely action to safeguard your rights under GST.