Powers under CGST can be delegated to officers of State Government and vice versa :
To avoid dual control, section 6(1) of CGST Act provides that officer of SGST can be appointed as ‘proper officer’ for purpose of CGST.
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 – section 6(3) of CGST Act.
Section 167 of CGST Act read with section 168(2) of CGST Act empowers Commissioner or Joint in Board to issue notification for delegation of powers.
There are parallel provisions in SGST and UTGST Act also.