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of <h1>Section 6 of CGST Act 2017: Preventing Duplicate Tax Proceedings and Streamlining GST Administration with Cross Empowerment</h1> GST is concurrently levied by both the Central and State governments, allowing both authorities to scrutinize transactions, potentially leading to parallel proceedings. To harmonize tax administration, Section 6 of the CGST Act, 2017 enables cross empowerment, allowing State officers to act as proper officers under the CGST/IGST Act, and vice versa, with certain conditions. Section 6(2)(b) prevents duplicate proceedings on the same matter by different authorities. Notifications issued in 2017 further empower State officers to process and grant refunds, ensuring streamlined tax operations across jurisdictions.
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