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:

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Commentary on Section 4 of UTGST Act, 2017

Section 4 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 addresses the “Authorisation of Officers” for the administration of the Act in Union Territories. This section is important as it outlines the process of appointing and empowering officers to enforce and manage the UTGST Act. The key elements of this provision are as follows:

i) Role of the Administrator: The Administrator is a high-ranking official, typically appointed by the President of India, to govern Union Territories. In the context of the UTGST Act, the Administrator is granted the power to authorize officers for administering the Act.

ii) Authorizing Officers: Through an order, the Administrator can authorize any officer to appoint officers of Union territory tax. This empowers the authorized officer to delegate responsibilities and appoint subordinate officers as needed to efficiently administer the UTGST Act.

iii) Rank Limitation: The officers appointed by the authorized officer must be below the rank of Assistant Commissioner of Union territory tax. This limitation ensures that higher-ranking officers maintain oversight and control over the administration of the Act.

In summary, Section 4 of the UTGST Act, 2017 emphasizes the importance of having a clear chain of command and authorization process for officers responsible for administering the Act in Union Territories. By allowing the Administrator to authorize officers, who in turn appoint subordinate officers, the Act ensures a structured and organized administration process for effective implementation and enforcement of 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.