Provisions under Section 4 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Authorisation of Officers”, are as under:
Section 4 of UTGST Act 2017: Authorisation of Officers (CHAPTER II – ADMINISTRATION)
The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of this Act.
1. CBEC notifies 22nd June 2017 as the Commencement date for Section 4 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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