Section 11 of UTGST Act 2017: Officers Required to Assist Proper Officers

Section 11: “Officers Required to Assist Proper Officers” (UTGST Act, 2017)

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:

(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.

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The Union Territory Goods and Services Tax (UTGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the UTGST Amendment Act, 2018 itself.

Relaated Posts:

Union Territory Goods and Services Tax (UTGST) Act, 2017: Chapter-wise/ Section-wise Index

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