Provisions under Section 25 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Power to Issue Instructions or Directions”, are as under:
Section 25 of UTGST Act 2017: Power to Issue Instructions or Directions (CHAPTER IX – MISCELLANEOUS)
The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory tax officers as he may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
Amendments History:
1. CBEC notifies 01/07/2017 as the Commencement date for Section 25 of the UTGST Act 2017, vide UT Tax Notification 3/2017 dt. 28/06/2017.
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Note: The UTGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through UTGST (Amendment) Act, 2018, Finance Act, 2019, Finance Act, 2020, Finance Act, 2021, 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 Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
| CBIC Updates (GST) |
| GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, 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 |
| CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017 |
| CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017 |
| CBIC Central Tax Rate (CGST Rate) Notifications: 2021, 2020, 2019, 2018, 2017 |
| CBIC Integrated Tax (IGST) Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017 |
| CBIC UT Tax (UTGST) Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017 |
| CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |