Section 6 of UTGST Act 2017: Authorisation of Officers of Central Tax as Proper Officer

Provisions under Section 6 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Authorisation of Officers of Central Tax as Proper Officer in Certain Circumstances”, are as under:

Section 6 of UTGST Act 2017: Authorisation of Officers of Central Tax as Proper Officer in Certain Circumstances (CHAPTER II – ADMINISTRATION)

(1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify.

(2) Subject to the conditions specified in the notification issued under sub-section (1),—

(a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, as authorised by the said Act under intimation to the jurisdictional officer of central tax;

(b) where a proper officer under the Central Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.

(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act, shall not lie before an officer appointed under the Central Goods and Services Tax Act.

Amendments History:

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Commentary on Section 6 of UTGST Act, 2017

Section 6 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 addresses the “Authorisation of Officers of Central Tax as Proper Officer in Certain Circumstances.” This section outlines the circumstances under which officers appointed under the Central Goods and Services Tax Act (CGST Act) can function as proper officers for the UTGST Act. The commentary below provides a detailed explanation of each subsection of Section 6:

Section 6(1) of UTGST Act, 2017

This subsection states that officers appointed under the CGST Act are authorized to act as proper officers for the UTGST Act, but this authorization is subject to certain conditions. These conditions are determined by the government based on recommendations from the GST Council and are specified in a notification.

Section 6(2) of UTGST Act, 2017

This subsection lays out the conditions under which proper officers can exercise their authority as mentioned in the notification issued under sub-section (1). Two specific scenarios are described:

a) If a proper officer issues an order under the UTGST Act, they must also issue a corresponding order under the CGST Act. They should inform the jurisdictional officer of central tax about this action.

b) If a proper officer under the CGST Act has already initiated proceedings on a particular subject matter, no proper officer under the UTGST Act should initiate separate proceedings on the same subject matter.

Section 6(3) of UTGST Act, 2017

This subsection clarifies that any proceedings for rectification, appeal, and revision, where applicable, of any order passed by an officer appointed under the UTGST Act cannot be brought before an officer appointed under the CGST Act. This ensures that jurisdictional boundaries are maintained, and officers from the respective acts handle their specific domain of cases.

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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.