Section 3 of UTGST Act 2017: Officers under this Act

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.

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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.

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