Section 6 of UTGST Act, 2017

Section 6 of UTGST Act, 2017 Authorisation of officers of central tax as proper officer in certain circumstances.

 

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Authorisation of officers of central tax as proper officer in certain circumstances.

 

 

The below post explains about Authorisation of officers of central tax as proper officer in certain circumstances under section 6 of UTGST Act,2017.

 

Section 6 of UTGST Act, 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances as below: (The amendments if any will also be updated here soon).

 

The extract of Section 6 of UTGST Act,2017 quoted below:

 

6. (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

Section 6 of UTGST Act, 2017the 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.

 

 

The above information clarifies about Authorisation of officers of central tax as proper officer in certain circumstances under section 6 of UTGST Act,2017.

  

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