Section 4 of UTGST Act 2017: Authorisation of Officers

Provisions under Section 4 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Authorisation of Officers”, are as under:

Section 4 of UTGST Act 2017: Authorisation of Officers (CHAPTER II – ADMINISTRATION)

The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of this Act.

Amendments History:

1. CBEC notifies 22/06/2017 as the Commencement date for Section 4 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.