Commissioner in Board or Joint Secretary in Board :
Various sections authorise Commissioner for various purposes. There are numerous Commissioners in India. They may follow divergent practices. Hence, it is provided by such powers will be delegated by Commissioner or Joint Secretary posted in Board (i.e. CBE&C).
Such Commissioner in Board will exercise following powers on all India basis [section 168(2) of CGST Act]-
(a) Appointment of ‘proper officer’ for various functions – section 2(91) of CGST Act.
(b) Officer can exercise powers of officer subordinate to him – section 5(2) of CGST Act.
(c) notifying any person who may be granted UIN (Unique Identity Number) (instead of registration number) – section 25(9)(b) of CGST Act.
(d) Notifying class of persons to maintain additional accounts or permitting class of persons to maintain accounts in different manner – section 35(3) and 35(4) of CGST Act.
(e) Extending time limit for filing return for certain class of persons – section 37(1) of CGST Act.
(f) Extending time limit for furnishing details for certain class of persons – section 38(2) of CGST Act.
(g) Extending time limit for filing return for certain class of persons – section 39(6) of CGST Act.
(h) Expenses of special audit by Chartered/Cost Accountant – section 66(5) of CGST Act.
(i) Where principal need not disclose place of job worker as additional place of business – section 143(1) of CGST Act.
(j) Direction to collect statistics – section 151(1) of CGST Act.
(k) Publish information relating to class of taxable persons or class of transactions in public interest section 158(3)(i) of CGST Act.
(l) Delegating power of Commissioner to another authority – section 167 of CGST Act.