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.
| Note: CBEC notifies 22/06/2017 as the commencement date in respect of Sections 1, 2, 3, 4, 5, 17, 21 and 22 of the UTGST Act 2017, vide Notification 1/2017. |
Amendments History:
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Commentary on Section 3 of UTGST Act, 2017
Section 3 of the Union Territory Goods and Services Tax (UTGST) Act, 2017, outlines the appointment of officers responsible for carrying out the purposes of the Act in Union Territories. Here is a commentary on the provisions under this section:
i) Appointment of Commissioners and other officers: The Administrator of the Union Territory is authorized to appoint Commissioners and other classes of officers through a notification. These officers are essential for the effective implementation and administration of the UTGST Act in the Union Territory.
ii) Proper officers: The officers appointed by the Administrator will be deemed as “proper officers” for the specific purposes mentioned in the notification. This provision ensures that these officers have the necessary legal authority to carry out their duties under the UTGST Act.
iii) Officers appointed under existing law: The provision also states that officers appointed under the existing law (prior to the UTGST Act) will be considered as officers appointed under the UTGST Act. This is to ensure a smooth transition from the previous tax regime to the new GST regime, avoiding the need for reappointment or any administrative gaps.
In summary, Section 3 of the UTGST Act, 2017, empowers the Administrator of a Union Territory to appoint officers responsible for executing the Act and ensures a smooth transition from the existing tax administration to the new system under the UTGST Act.
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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. |
