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.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 11 of the UTGST Act 2017, vide Notification 3/2017 UT Tax.
Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the UTGST/ Amendment Acts from time to time, except where specifically mentioned in the respective UTGST/ Amendment Acts.
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