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:

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Commentary on Section 5 of UTGST Act, 2017

Section 5 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 outlines the powers and duties of officers within the framework of the Act. This section is important as it helps establish a clear chain of command and delegation of authority among officers involved in the administration and enforcement of UTGST.

Section 5(1) of UTGST Act, 2017

The first subsection allows officers of Union territory tax to exercise powers and discharge duties as assigned to them under the UTGST Act, 2017. However, this is subject to conditions and limitations imposed by the Commissioner, ensuring that officers operate within the bounds set by the Commissioner.

Section 5(2) of UTGST Act, 2017

The second subsection enables a higher-ranking officer to exercise powers and discharge duties assigned to a subordinate officer under the UTGST Act. This provision allows for flexibility in the administration and enforcement of the Act, ensuring that officers can step in and perform the necessary duties when required.

Section 5(3) of UTGST Act, 2017

The third subsection empowers the Commissioner to delegate his powers to a subordinate officer, subject to any specified conditions and limitations. This delegation of authority enables more efficient administration and enforcement of the UTGST Act by allowing the Commissioner to distribute responsibilities and tasks among officers as needed.

Section 5(4) of UTGST Act, 2017

The fourth subsection clarifies that an Appellate Authority, a higher authority in the UTGST hierarchy that hears appeals on tax-related matters, shall not exercise the powers or discharge the duties of any other officer of Union territory tax. This separation of powers ensures that the Appellate Authority remains impartial and focused on its specific role of hearing appeals, rather than becoming involved in the administration 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.