Section 25 of UTGST Act 2017: Power to Issue Instructions or Directions

Section 25 of UTGST Act 2017: Power to Issue Instructions or Directions

Provisions under Section 25 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Power to Issue Instructions or Directions”, are as under:

Section 25 of UTGST Act 2017: Power to Issue Instructions or Directions (CHAPTER IX – MISCELLANEOUS)

The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory tax officers as he may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.

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The Union Territory Goods and Services Tax (UTGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the UTGST Amendment Act, 2018 itself.

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Union Territory Goods and Services Tax (UTGST) Act, 2017 (Chapter-wise/ Section-wise)

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