CGST Notifications shall Apply for Subjects u/s 21 of UTGST: CBEC

CBEC Notifies that CGST Notifications shall Apply for Subjects/ Issues under Section 21 of UTGST

CBEC has retrospectively notified, w.e.f. 22 June 2017, under the UTGST that all notifications issued under CGST on subjects referred to in Section 21 of the UTGST Act, 2017 shall automatically apply/ extend to the UTGST Act, 2017, i.e. no separate Notifications are required for the same.

CGST Notifications to Apply for issues u/s 21 of UTGST: CBEC Notification 17/2017 UT Tax dt. 24 Oct.

G.S.R. 1328(E).—In exercise of the powers conferred by sub-section (1) and sub-section (3) of Section 22 read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notify that subject to provisions of the said Act and the rules made thereunder, the notifications issued under the Central Goods and Services Tax Act, 2017 (No. 12 of 2017) relating to the subjects referred in Section 21 of the said Act are automatically extended to the said Act.

2. This notification shall come into force with effect from the 22nd day of June, 2017.

Get ‘CA Club Updates’ Newsletter via Daily Email

Subscribe for our Newsletter ‘CA Club Updates’ delivered thru Google Feedburner Emails and join our community of 6000 plus subscribers. To join, please click on the ‘SUBSCRIBE’ link below:


Upon clicking the link, a pop-up window will open. Please fill up your email id and verification code therein. After that check your email and click the confirmation link sent by Feedburner Email subscription.

This one time process is to ensure that you don’t get emails without your own confirmation, i.e. someone else can’t register your email here. Besides, each Newsletter will include an ‘Unsubscribe’ link to maintain your freedom to discontinue getting emails anytime.