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

Provisions under Section 6 of the UTGST Act 2017 relating to “Authorisation of Officers of Central Tax as Proper Officer in Certain Circumstances”:

Section 6: Authorisation of Officers of Central Tax as Proper Officer in Certain Circumstances (CHAPTER II: ADMINISTRATION) [*1]

(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.

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 6 vide Notification 3/2017.