Section 5 of UTGST Act 2017: Powers of Officers

Provisions under Section 5 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Powers of Officers”, are as under:

Section 5 of UTGST Act 2017: Powers of Officers (CHAPTER II – ADMINISTRATION)

(1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of a Union territory tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of a Union territory tax who is subordinate to him.

(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer subordinate to him.

(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of Union territory tax.

Amendments History:

1. CBEC notifies 22nd June 2017 as the Commencement date for Section 5 of the UTGST Act 2017, vide Notification 1/2017 UT Tax.

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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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