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of <h1>Clarification on GST Cross Empowerment: Central and State Tax Officers Can Act Without Additional Notifications u/s 6.</h1> The circular addresses the issue of cross empowerment under the GST framework, specifically whether Central Tax officers can initiate enforcement actions against taxpayers assigned to State Tax administration without a specific notification. It clarifies that under Section 6 of the CGST Act, 2017, both State and Central Tax officers are authorized to act as proper officers for their respective Acts without needing additional notifications unless conditions are imposed. The document emphasizes that notifications are only necessary if conditions are to be applied, and in their absence, the empowerment is unconditional and absolute.
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