Section 6 of the Central Goods and Services Tax Act, 2017 deals with the authorisation of officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act to act as proper officers under the CGST Act in certain circumstances.
This provision is important because GST administration is based on a dual structure involving Central Tax authorities and State or Union Territory Tax authorities. Section 6 provides a legal mechanism through which officers of State Tax or Union Territory Tax can perform certain functions under the CGST Act, subject to conditions specified by the Government.
The current text of the CGST Act, as published by India Code and updated up to 11 June 2026, contains Section 6 under Chapter II, Administration.
What is Section 6 of the CGST Act?
Section 6 is titled:
“Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.”
The main purpose of this section is to allow officers appointed under:
- A State Goods and Services Tax Act; or
- The Union Territory Goods and Services Tax Act
to act as proper officers for the purposes of the CGST Act, subject to conditions specified by the Government on the recommendations of the GST Council.
Section 6 also contains rules intended to avoid duplication of proceedings between Central Tax and State Tax or Union Territory Tax authorities.
Text of Section 6 of CGST Act, 2017
Section 6 provides:
“Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.— (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.”
The provision is therefore mainly concerned with cross-authorisation, coordinated proceedings and avoiding parallel action by Central and State or Union Territory tax authorities.
Why Was Section 6 Introduced?
GST replaced several earlier indirect taxes and created a system in which both the Central Government and State Governments have tax administration responsibilities.
For intra-State supplies, both Central Tax and State Tax are generally involved. Therefore, having completely separate proceedings by different tax authorities for the same subject matter could create unnecessary duplication.
Section 6 provides a mechanism through which officers of State Tax or Union Territory Tax can act as proper officers for CGST purposes, subject to the conditions prescribed by the Government.
At the same time, Section 6 contains safeguards so that the same subject matter is not simultaneously taken up by different authorities under the CGST and State or Union Territory GST laws.
Section 6(1): Authorisation of State Tax and Union Territory Tax Officers
Section 6(1) provides the basic authority.
It states that officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be proper officers for the purposes of the CGST Act.
However, this authority is subject to conditions that the Government specifies by notification on the recommendations of the GST Council.
What Does This Mean?
In simple terms, a State Tax officer or Union Territory Tax officer can, where authorised under the applicable framework, perform functions under the CGST Act.
This is significant because the officer does not necessarily have to be a Central Tax officer to act as a proper officer for a CGST function.
The authorisation comes from Section 6 and operates subject to the conditions prescribed through the relevant notification.
Who Can Be Authorised Under Section 6?
Section 6(1) covers officers appointed under:
1. State Goods and Services Tax Act
These are officers belonging to the State GST administration.
For example, officers appointed under the applicable State GST law can, subject to the prescribed conditions, be authorised to act as proper officers for CGST purposes.
2. Union Territory Goods and Services Tax Act
Officers appointed under the applicable Union Territory GST law can also be authorised to act as proper officers for CGST purposes, subject to the prescribed conditions.
Therefore, Section 6 creates a connection between the Central GST administration and State or Union Territory GST administrations.
What is a “Proper Officer” Under GST?
The expression “proper officer” is important for understanding Section 6.
Under Section 2(91) of the CGST Act, “proper officer” in relation to a function to be performed under the Act means the Commissioner or the officer of Central Tax who is assigned that function by the Commissioner in the Board.
Section 6 then provides a specific mechanism under which officers appointed under State GST or Union Territory GST laws can be authorised to act as proper officers for purposes of the CGST Act.
Therefore, Section 6 should not be interpreted as saying that every State GST officer automatically exercises every CGST power.
The authorisation is subject to the conditions specified by the Government through notification.
Section 6(1) and Government Notification
An important part of Section 6(1) is that the authorisation is subject to conditions specified by the Government by notification and on the recommendations of the GST Council.
This means that Section 6 itself establishes the statutory framework, while the applicable notification determines the conditions under which the authorisation operates.
Therefore, when dealing with a specific GST proceeding, it may be necessary to check the relevant notification and other applicable orders or instructions instead of relying only on the wording of Section 6.
Section 6(2): Conditions for Coordinated Proceedings
Section 6(2) contains two important provisions.
These provisions are designed to coordinate proceedings between Central GST authorities and State GST or Union Territory GST authorities.
Section 6(2) begins with the words:
“Subject to the conditions specified in the notification issued under sub-section (1)”
Therefore, the provisions of Section 6(2) operate subject to the conditions specified under the relevant notification.
Section 6(2)(a): One Officer Issuing Orders Under Both Laws
Section 6(2)(a) provides that where a proper officer issues an order under the CGST Act, the officer shall also issue an order under the applicable State GST Act or Union Territory GST Act, as authorised by that law.
The jurisdictional officer of State Tax or Union Territory Tax must also be informed.
This provision is designed to support coordinated action under the Central and State or Union Territory GST laws.
Simple Example
Suppose an authorised proper officer takes action under the CGST Act concerning a particular taxpayer and issues an order.
Where the conditions of the applicable notification are satisfied, Section 6(2)(a) provides for the corresponding order under the applicable State GST or Union Territory GST law, with intimation to the jurisdictional officer.
The objective is to maintain coordination between the two components of GST administration.
Section 6(2)(b): No Parallel Proceedings on the Same Subject Matter
Section 6(2)(b) is particularly important for taxpayers.
It provides that where a proper officer under the State GST Act or Union Territory GST Act has already initiated proceedings on a subject matter, a proper officer under the CGST Act shall not initiate proceedings on the same subject matter.
This provision helps prevent duplication of proceedings.
Why is This Important?
A taxpayer may come under the jurisdiction of both Central and State GST authorities.
Without a coordination mechanism, the same issue could potentially be taken up separately by different authorities.
Section 6(2)(b) provides a statutory restriction against initiating another proceeding under the CGST Act when the State or Union Territory GST proper officer has already initiated proceedings on the same subject matter, subject to the applicable conditions.
Meaning of “Same Subject Matter”
The expression “same subject matter” is important.
Section 6(2)(b) is concerned with proceedings relating to the same subject matter. It does not simply state that a taxpayer can never have proceedings from both Central and State authorities.
Different proceedings concerning different issues may arise under the GST framework.
The specific facts, statutory provisions involved and the nature of the proceedings therefore need to be examined to determine whether they concern the same subject matter.
Section 6(3): Rectification, Appeal and Revision
Section 6(3) provides another important safeguard.
It states that proceedings for:
- Rectification
- Appeal
- Revision
wherever applicable, in respect of an order passed by an officer appointed under the CGST 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.
In simple terms, an order passed by a Central Tax officer under the CGST Act cannot have its rectification, appeal or revision proceedings placed before a State Tax or Union Territory Tax officer merely because Section 6 authorises cross-functioning in certain circumstances.
This preserves the appropriate appellate and revisional structure under the relevant law.
Why Section 6(3) is Important
GST has separate but interconnected Central and State or Union Territory tax administrations.
If an order passed under the CGST Act could simply be challenged before a State GST officer, the distinction between the respective statutory authorities could become unclear.
Section 6(3) therefore maintains the appropriate forum for rectification, appeal and revision of orders passed by officers appointed under the CGST Act.
Section 6 and Dual GST Administration
The importance of Section 6 becomes clearer when we understand the structure of GST in India.
For an intra-State supply, both:
- Central GST (CGST), and
- State GST (SGST)
are generally relevant.
In Union Territories where applicable, Union Territory GST (UTGST) operates instead of SGST.
Therefore, Central and State or Union Territory tax administrations need to work together.
Section 6 provides one of the statutory mechanisms for this coordination by allowing authorised State or Union Territory officers to act as proper officers for CGST purposes, subject to prescribed conditions.
Difference Between Central Tax Officer and State Tax Officer
The basic distinction can be understood as follows:
| Central Tax Officer | State Tax Officer |
|---|---|
| Appointed under the Central GST framework | Appointed under the applicable State GST law |
| Primarily administers Central GST functions | Primarily administers State GST functions |
| Exercises powers assigned under the CGST Act | Exercises powers assigned under the applicable State GST Act |
| Certain State Tax officers may be authorised as proper officers under Section 6 | Can act as CGST proper officers when authorised under Section 6 |
Section 6 creates a statutory connection between these two administrative systems.
Section 6 and Union Territory Tax Officers
The same principle applies to officers appointed under the Union Territory Goods and Services Tax Act.
Section 6 specifically mentions both State GST officers and Union Territory GST officers.
Therefore, the provision is not restricted to States. It also provides for the authorisation of officers appointed under the UTGST framework to act as proper officers for CGST purposes, subject to the applicable conditions.
Section 6 vs Section 5 of CGST Act
Sections 5 and 6 both deal with GST officers, but their purposes are different.
| Section 5 | Section 6 |
|---|---|
| Deals with powers of Central Tax officers | Deals with authorisation of State/UT Tax officers as CGST proper officers |
| Provides rules regarding exercise and delegation of powers | Provides cross-authorisation between GST administrations |
| Primarily concerns Central Tax officers | Specifically involves State Tax and Union Territory Tax officers |
| Includes provisions regarding subordinate officers and delegation | Includes provisions preventing duplicate proceedings on the same subject matter |
In simple terms:
Section 5 = Powers of Central Tax officers
Section 6 = Authorisation of State/UT Tax officers as CGST proper officers in certain circumstances
Section 6 vs Section 4 of CGST Act
Section 4 deals with the appointment of officers by the Board.
Section 6 deals with the authorisation of State or Union Territory Tax officers to act as proper officers under the CGST Act.
| Section 4 | Section 6 |
|---|---|
| Appointment of officers | Authorisation of State/UT officers as proper officers |
| Concerns the Central Tax administrative structure | Connects Central Tax administration with State/UT Tax administration |
| Board has appointment-related powers | Government specifies conditions by notification on GST Council recommendations |
| Does not primarily deal with parallel proceedings | Contains provisions to prevent proceedings on the same subject matter |
Does Section 6 Mean State GST Officers Can Exercise Every CGST Power?
No.
This is one of the most important points to understand.
Section 6 does not mean that every State GST or Union Territory GST officer automatically has unlimited authority under the CGST Act.
The authorisation is:
- Subject to the applicable Government notification.
- Based on conditions specified under that notification.
- Related to the officer’s authorised role as a proper officer.
- Subject to the provisions of the CGST Act and the applicable administrative framework.
Therefore, the specific function, authorisation and applicable conditions must be examined before determining whether an officer can exercise a particular CGST power.
Can Both Central and State Officers Start Proceedings on the Same Matter?
Section 6(2)(b) addresses this situation.
Where a proper officer under the State GST Act or Union Territory GST Act has already initiated proceedings on a subject matter, a proper officer under the CGST Act shall not initiate proceedings on the same subject matter, subject to the conditions specified in the relevant notification.
The provision is therefore intended to avoid duplication of proceedings.
However, the phrase “same subject matter” is important. The existence of separate issues, different statutory provisions or different proceedings may require separate legal analysis.
Why Section 6 is Important for Taxpayers
Section 6 is important for taxpayers because it helps establish how Central and State or Union Territory GST authorities interact.
It provides a framework for:
- Cross-authorisation of officers.
- Coordinated CGST and SGST/UTGST proceedings.
- Avoiding duplicate proceedings on the same subject matter.
- Informing the jurisdictional State or Union Territory Tax officer when required.
- Maintaining the appropriate forum for rectification, appeal and revision.
Understanding Section 6 can therefore be useful when a taxpayer receives communications or proceedings from both Central and State GST authorities.
Practical Example of Section 6
Consider a registered taxpayer who is subject to GST proceedings.
Suppose a proper officer appointed under the State GST Act has already initiated proceedings concerning a particular subject matter.
Under Section 6(2)(b), another proper officer under the CGST Act should not initiate proceedings on the same subject matter, subject to the applicable conditions.
This prevents the taxpayer from being subjected to duplicate proceedings by different tax administrations for the same matter.
Similarly, where an authorised proper officer issues an order under the CGST Act, Section 6(2)(a) provides for the corresponding action under the State GST or Union Territory GST law where authorised and subject to the prescribed conditions.
Key Points of Section 6 of CGST Act, 2017
The most important points are:
- Section 6 deals with the authorisation of State Tax and Union Territory Tax officers as proper officers under the CGST Act.
- Officers appointed under the SGST Act or UTGST Act can be authorised to act as proper officers for CGST purposes.
- Such authorisation is subject to conditions specified by the Government through notification.
- The notification is issued on the recommendations of the GST Council.
- Section 6(2) provides rules for coordinated proceedings.
- Where a proper officer issues an order under the CGST Act, the corresponding order under the State GST or UTGST law may also be issued where authorised and subject to the applicable conditions.
- The jurisdictional State Tax or Union Territory Tax officer is to be informed as provided in Section 6(2)(a).
- If a State GST or Union Territory GST proper officer has already initiated proceedings on a subject matter, a CGST proper officer cannot initiate proceedings on the same subject matter, subject to the prescribed conditions.
- Section 6(3) provides that rectification, appeal and revision of an order passed by an officer appointed under the CGST Act do not lie before an officer appointed under the SGST or UTGST Act.
- Section 6 helps coordinate the Central and State/Union Territory GST administrations and helps prevent duplicate proceedings.
Conclusion
Section 6 of the CGST Act, 2017 provides an important framework for cooperation between Central Tax authorities and State or Union Territory Tax authorities. It authorises officers appointed under the State GST or Union Territory GST laws to act as proper officers for CGST purposes, subject to conditions specified by the Government on the recommendations of the GST Council.
The section also contains important safeguards. Where a State GST or Union Territory GST proper officer has already initiated proceedings on a particular subject matter, another proceeding under the CGST Act cannot be initiated on the same subject matter, subject to the prescribed conditions. Section 6 also ensures that rectification, appeal and revision of orders passed by CGST officers are not taken before State GST or Union Territory GST officers.
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