Section 25 of UTGST Act 2017: Power to Issue Instructions or Directions

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:

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Commentary on Section 25 of UTGST Act, 2017

Section 25 of the Union Territory Goods and Services Tax (UTGST) Act, 2017, titled “Power to Issue Instructions or Directions,” grants the Commissioner the authority to issue orders, instructions or directions to Union territory tax officers. This provision is intended to ensure uniformity in the implementation of the Act across different Union territories. The Commissioner may exercise this power if they believe it is necessary or expedient for maintaining consistency in the application of the UTGST Act.

The tax officers in the Union territories and other personnel involved in the implementation of the UTGST Act are required to follow and observe the orders, instructions or directions issued by the Commissioner. This ensures that the tax administration operates cohesively and uniformly throughout the Union territories, thus reducing the likelihood of discrepancies or confusion.

In summary, Section 25 of the UTGST Act, 2017, empowers the Commissioner to issue directives aimed at ensuring uniformity and consistency in the implementation of the Act. This provision is crucial in maintaining a cohesive tax administration system across Union territories and ensuring that the UTGST Act is applied consistently.

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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.