Section 5 of UTGST Act 2017: Powers of Officers

Provisions under Section 5 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Powers of Officers”, are as under:

Section 5 of UTGST Act 2017: Powers of Officers (CHAPTER II – ADMINISTRATION)

(1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of a Union territory tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of a Union territory tax who is subordinate to him.

(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer subordinate to him.

(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of Union territory tax.

Amendments History:

1. CBEC notifies 22/06/2017 as the Commencement date for Section 5 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.