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Section 25 of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

At a glance

Bars, duties and time limits

  • Section 25Union territory tax officers and all other persons employed in implementing the Act must observe and follow the orders, instructions or directions.

Procedure, powers and definitions

  • Section 25The Commissioner’s power is directed to uniformity in implementation and depends on considering the instruction necessary or expedient for that purpose.
  • Section 25The law does not settle whether an instrument must state the Commissioner’s consideration or purpose, or take a particular form.

The Commissioner can issue orders, instructions or directions to Union territory tax officers when considered necessary or expedient for uniform implementation of the Act. Those officers and other persons employed in implementing the Act must follow them. The section leaves open what the instrument must itself state about that consideration and purpose, and what form it must take.[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 25, verbatim (show)

Section 25. Power to issue instructions or directions The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory tax officers as he may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.

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.

Commissioner instrument and purpose 25

Questions to answer on the file5 questions
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Instrument silent on consideration 25

Questions to answer on the file2 questions
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Duty to observe and follow 25

Questions to answer on the file2 questions
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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 (1)

NumberDateSubject
Notification No. 02/2019-Union Territory Tax7 March 2019To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. amended by a later instrument

Unsettled questions

The words of section 25 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Sub-section (1) lets the Board issue an order, instruction or direction "if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act" and nowhere requires the instrument to record that consideration, to state the purpose, or to be issued in any particular form. Where the instrument on the file says nothing of either, may the firm proceed on the footing that the Board so considered, or must the record report that the point is unproved? The same silence-of-the-instrument question applies to the Commissioner issuing an order, instruction or direction under UTGST section 25; the competent issuer remains distinct from the CGST Board.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 25. Power to issue instructions or directions". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links