Provisions under Section 25 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Power to Issue Instructions or Directions”, are as under:
Section 25 of UTGST Act 2017: Power to Issue Instructions or Directions (CHAPTER IX – MISCELLANEOUS)
The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory tax officers as he may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 25 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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