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Section 11 of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

At a glance

Bars, duties and time limits

  • Section 11(1)Officers of police, railways and customs, officers collecting land revenue (including village officers), and central tax and State tax officers must assist the proper officers in implementing the Act.

Procedure, powers and definitions

  • Section 11(2)The Government can notify other classes of officers and require their assistance when called upon by the Commissioner.
  • Section 11(1)The law does not settle whether the named officers’ duty arises automatically or only after a request for assistance.
  • Section 11The law does not settle what actions constitute assistance in implementing the Act.

Section 11 requires specified public officers to assist proper officers in implementing the Union Territory GST Act. It names police, railway, customs, land-revenue, central-tax and State-tax officers. The Government can also notify other classes of officers, whose assistance is required when the Commissioner calls upon them. The scope and trigger of the general assistance duty remain unresolved.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 11, verbatim (show)

Section 11. Officers required to assist proper officers

(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State tax shall assist the proper officers in the implementation of this Act.

(2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Named-class assistance 11(1)

Questions to answer on the file4 questions
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Assistance duty without recorded request 11(1)

Questions to answer on the file2 questions
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Meaning of assistance 11(1)

Questions to answer on the file1 question
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Other notified officer class 11(2)

Questions to answer on the file8 questions
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Provisions connected to Section 11
ProvisionConnectionWords that tie them
Section 2this provision defined Commissioner Section 211(2) "called upon to do so by the Commissioner"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (3)

NumberDateSubject
Notification No. 03/2019-Union Territory Tax (Rate)29 March 2019Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
Notification No. 02/2019-Union Territory Tax (Rate)7 March 2019To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs amended by a later instrument
Notification No. 04/2017-Union Territory Tax (Rate)28 June 2017Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3) amended by a later instrument

Unsettled questions

The words of section 11 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Does the duty in CGST section 72(1) or UTGST section 11(1) arise of itself, or only when a proper officer asks for assistance?
  2. What does it take to assist the proper officers in the implementation of the identified Act under CGST section 72 or UTGST section 11?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 11. Officers required to assist proper officers". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links