Provisions under Section 11 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Officers Required to Assist Proper Officers”, are as under:
Section 11 of UTGST Act 2017: Officers Required to Assist Proper Officers (CHAPTER V – INSPECTION, SEARCH, SEIZURE AND ARREST)
(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State tax shall assist the proper officers in the implementation of this Act.
(2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.
| Note: CBEC notifies 01/07/2017 as the commencement date vide Notification 3/2017. |
Amendments History:
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| UTGST Act 2017: Last updated 30/11/2023 |
| The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made in the UTGST Act, 2017 by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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