Officers under this Act
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 3 of the Central Goods and Services Tax Act, 2017 deals with officers under this Act. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-- (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax or Directors General of Central Tax, (c) Pri The Act was enacted on 12 Apr 2017.
The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:--
(a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax or Directors General of Central Tax,
(c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax,
(d) Commissioners of Central Tax or Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and
(i) any other class of officers as it may deem fit:
Provided that the officers appointed under the Central Excise Act, 1944 (1 of 1944) shall be deemed to be the officers appointed under the provisions of this Act.
Section 3, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
40 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- NotificationNotification 2021
- Notification No. 12/2021 - Central TaxNotification 2021
- Notification No. 93/2020-Central TaxNotification 2021
- Notification No- 69/2020-Central Tax dated 30.09.2020Notification 2020
- Notification No- 71/2020-Central Tax dated 30.09.2020Notification 2020
- Notification No- 77/2020-Central Tax dated 15.10.2020Notification 2020
- Notification No- 78/2020-Central Tax dated 15.10.2020Notification 2020
- Notification No- 80/2020-Central Tax dated 28.10.2020Notification 2020
- Notification No. 01/2020-Central Tax (Rate) dated 21.02.2020Notification 2020
- Notification No. 03/2020 -Central Tax dated 01.01.2020Notification 2020
- Notification No. 03/2020-Central Tax (Rate) dated 25.03.2020Notification 2020
- Notification No. 04/2020 -Central Tax dated 10.01.2020Notification 2020
- Notification No. 07/2020 -Central Tax dated 03.02.2020Notification 2020
- Notification No. 12/2020 -Central Tax dated 21.03.2020Notification 2020
- Notification No. 13/2020 -Central Tax dated 21.03.2020Notification 2020
- Notification No. 14/2020 -Central Tax dated 21.03.2020Notification 2020
- Notification No. 20/2020 -Central Tax dated 23.03.2020Notification 2020
- Notification No. 21/2020 -Central Tax dated 23.03.2020Notification 2020
- Notification No. 22/2020 -Central Tax dated 23.03.2020Notification 2020
- Notification No. 23/2020 -Central Tax dated 23.03.2020Notification 2020
- Notification No. 24/2020 -Central Tax dated 23.03.2020Notification 2020
- Notification No. 25/2020 -Central Tax dated 23.03.2020Notification 2020
- Notification No. 26/2020 -Central Tax dated 23.03.2020Notification 2020
- Notification No. 31/2020 -Central Tax dated 03.04.2020Notification 2020
- Notification No. 32/2020 -Central Tax dated 03.04.2020Notification 2020
- Notification No. 33/2020 -Central Tax dated 03.04.2020Notification 2020
- Notification No. 34/2020 -Central Tax dated 03.04.2020Notification 2020
- Notification No. 36/2020 -Central Tax dated 03.04.2020Notification 2020
- Notification No. 37/2020 -Central Tax dated 28.04.2020Notification 2020
- Notification No. 39/2020 -Central Tax dated 05.05.2020Notification 2020
- Notification No. 41/2020 -Central Tax dated 05.05.2020Notification 2020
- Notification No. 42/2020 -Central Tax dated 05.05.2020Notification 2020
- Notification No. 44/2020 -Central Tax dated 08.06.2020Notification 2020
- Notification No. 45/2020 -Central Tax dated 09.06.2020Notification 2020
- Notification No. 51/2020 -Central Tax dated 24.06.2020Notification 2020
- Notification No. 52/2020 -Central Tax dated 24.06.2020Notification 2020
- Notification No. 53/2020 -Central Tax dated 24.06.2020Notification 2020
- Notification No. 54/2020 -Central Tax dated 24.06.2020Notification 2020
- Notification No. 56/2020 -Central Tax dated 27.06.2020Notification 2020
- Notification No. 57/2020 -Central Tax dated 30.06.2020Notification 2020
Questions about Section 3
What does Section 3 of the Central Goods and Services Tax Act deal with?
Section 3 of the Central Goods and Services Tax Act is headed "Officers under this Act". The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-- (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax or Directors General of Central Tax, (c) Pri
How do I find court cases under Section 3 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 3, section 3 CGST Act, section 3 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 3 of the Central Goods and Services Tax Act, and has it changed?
3 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 40: most recently Notification (2021), then Notification No. 12/2021 - Central Tax (2021), and 38 more.
When was Section 3 of the Central Goods and Services Tax Act enacted?
Section 3 of the Central Goods and Services Tax Act, cited as CGST Act 3, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.