Provisions under Section 3 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Officers under this Act”, are as under:
Section 3 of UTGST Act 2017: Officers under this Act (CHAPTER II – ADMINISTRATION)
The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein:
Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.
1. CBEC notifies 22nd June 2017 as the Commencement date for Section 3 of the UTGST Act 2017, vide Notification 1/2017 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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