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.
Note: CBEC notifies 22/06/2017 as the commencement date in respect of Sections 1, 2, 3, 4, 5, 17, 21 and 22 of the UTGST Act 2017, vide Notification 1/2017. |
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.
CBIC Updates (GST) |
Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
IGST: IGST Act/ Definitions, IGST Rules |
UTGST: UTGST Act/ Definitions, UTGST Rules |
GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Press Releases: 2020, 2019, 2018, 2017 |
Note: For Official/ updated copy, please visit the CBIC website. |