Chapter II - Administration
Section 6
Section 6: Authorisation of State and Union territory officers
State or Union territory GST officers can act as CGST proper officers subject to Government-notified conditions and coordination rules.
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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
(1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify.
(2) Subject to the conditions specified in the notification issued under sub-section (1),–– (a) where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax; (b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
Key takeaways
Conditional authorisation
The Government specifies conditions by notification on GST Council recommendation.
Parallel order and same subject
Where authorised, a CGST order also calls for a corresponding State or UT order; when a State or UT officer starts proceedings on a subject matter, the CGST officer cannot start proceedings on the same subject matter.
Appeal channel
Rectification, appeal and revision of a CGST officer’s order do not lie before a State or UT officer.
Conditional authorisation
The Government specifies conditions by notification on GST Council recommendation.
Parallel order and same subject
Where authorised, a CGST order also calls for a corresponding State or UT order; when a State or UT officer starts proceedings on a subject matter, the CGST officer cannot start proceedings on the same subject matter.
Appeal channel
Rectification, appeal and revision of a CGST officer’s order do not lie before a State or UT officer.
Practical checklist
Do
- Identify the initiating officer and applicable notification.
- Compare the subject matter of any central and State or UT proceeding.
- Use the appellate route for the officer whose order is challenged.
Frequently asked questions
Can both central and State officers independently start proceedings on the same subject matter?
Section 6(2)(b) restricts a central officer from starting proceedings after a State or UT proper officer has initiated them on that subject matter.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026