Chapter XXI - Miscellaneous
Section 167
Section 167: Delegation of powers
The Commissioner can notify another authority or officer to exercise a CGST power, subject to stated delegation conditions.
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Need advice on Section 167?
This article is for general information. Refer to the Central 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
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.
Key takeaways
Notification
The Commissioner delegates by notification.
Identified power and officer
The notification specifies the power and receiving authority or officer.
Conditions
The delegation may carry conditions that must be observed.
Notification
The Commissioner delegates by notification.
Identified power and officer
The notification specifies the power and receiving authority or officer.
Conditions
The delegation may carry conditions that must be observed.
Practical checklist
Do
- Find the notification effective on the action date.
- Verify the officer and power named in it.
- Check any limitation in the delegation.
Frequently asked questions
Can any officer assume a Commissioner power without delegation?
Section 167 requires the Commissioner’s notification specifying the delegated power.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026