Section 5 of UTGST – Powers of officers under Union Territory GST Act

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Section 5 of UTGST – Powers of officers as per Union Territory GST Act. Deep analysis for Section 5 of UTGST Bill 2017 – Powers of officers as per Union Territory GST Act as per UTGST Act 2017. Get Complete Details for UTGST Section 5 and also get detailed analysis of all Sections of UTGST Act 2017. This UTGST Section provide all details for Powers of officers as per Union Territory GST Act applicable on all Union Territories of India. Find Analysis of UTGST Section 5 of Union Territory goods & Service tax Act 2017. The Main purpose of UTGST bill is to apply a collection of tax on every Intra UT supply of goods and service in the union territories in absence of legislature and has similar properties as that of SGST. Check Section Wise Analysis of UTGST Act 2017, Chapter Wise Analysis of UTGST All Sections. In this article you may find complete details regarding Section 5 of UTGST Act 2017 – Powers of officers as per Union Territory GST Act. Now Check more details from below…..

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Section 5 of UTGST – Powers of officers under Union Territory GST Act

(1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of a Union territory tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of a Union territory tax who is subordinate to him.

(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer subordinate to him.

(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of Union territory tax.

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