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.
| Note: CBEC notifies 01/07/2017 as the Commencement date in respect of Sections 6 to 16, 18 to 20 and 23 to 26 of the UTGST Act 2017, vide Notification 3/2017. |
Amendments History:
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Commentary on Section 11 of UTGST Act, 2017
Section 11 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 outlines the responsibilities of various officers in assisting the proper officers in implementing the Act. The commentary on this section is as follows:
Section 11(1) of UTGST Act, 2017
Subsection (1) mandates that officers from different departments, such as Police, Railways, Customs, land revenue collectors (including village officers) and officers of central and state tax, must collaborate and assist the proper officers responsible for implementing the UTGST Act. This collaboration aims to ensure smooth and efficient implementation of the Act across all Union Territories.
Section 11(2) of UTGST Act, 2017
Subsection (2) gives the Government the authority to notify and assign additional classes of officers to support the proper officers in implementing the UTGST Act. The government can exercise this power when the Commissioner calls for assistance. This provision enables the government to mobilize additional resources as required to ensure the successful implementation of the Act.
In summary, Section 11 of the UTGST Act, 2017 emphasizes the need for interdepartmental cooperation and assistance in implementing the Act. It mandates the involvement of various officers from different departments and provides the government with the authority to assign additional officers to support the proper officers as required.
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Note: The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
| CBIC Updates (GST) |
| Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |
