Provisions under Section 25 of the UTGST Act 2017 relating to “Power to Issue Instructions or Directions”:
Section 25: Power to Issue Instructions or Directions (CHAPTER IX: MISCELLANEOUS) [*1]
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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Notes (History of Amendments in Bare Text):
1. UTGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 01/07/2017 as commencement date of Section 25 vide Notification 3/2017.