Section 6 of UTGST – Authorisation of officers of central tax as proper officer in certain circumstances as per Union Territory GST Act. Deep analysis for Section 6 of UTGST Bill 2017 – Authorisation of officers of central tax as proper officer in certain circumstances as per Union Territory GST Act as per UTGST Act 2017. Get Complete Details for UTGST Section 6 and also get detailed analysis of all Sections of UTGST Act 2017. This UTGST Section provide all details for Authorisation of officers of central tax as proper officer in certain circumstances as per Union Territory GST Act applicable on all Union Territories of India. Find Analysis of UTGST Section 6 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 6 of UTGST Act 2017 – Authorisation of officers of central tax as proper officer in certain circumstances as per Union Territory GST Act. Now Check more details from below…..
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(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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