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

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.

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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.

Related Posts:

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

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