Provisions under Section 3 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Officers under this Act”, are as under:
Section 3 of UTGST Act 2017: Officers under this Act (CHAPTER II – ADMINISTRATION)
The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein:
Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.
Amendments History:
1. CBEC notifies 22/06/2017 as the Commencement date for Section 3 of the UTGST Act 2017, vide UT Tax Notification 1/2017 dt. 21/06/2017.
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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): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC CGST Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC IGST Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC UT Tax/ UTGST Rate Notifications: 2022, 2021, 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): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Press Releases: 2020, 2019, 2018, 2017 |
Note: For Official/ updated copy, please visit the CBIC website. |