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IndiaAuditLens Law Library

Section 4 of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

At a glance

Procedure, powers and definitions

  • Section 4The Administrator gives appointment authority by order. The authorised officer can appoint officers below the stated rank for administration of the Act.

The Administrator can authorise an officer, by order, to appoint Union territory tax officers for administering the Act. This delegated appointment power extends only to posts below the rank of Assistant Commissioner of Union territory tax. The section does not include that rank within the delegated power. Section 4 came into force on 22 June 2017.[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 4, verbatim (show)

Section 4.

Authorisation

of officers.

The Administrator may, by order,

authorise

any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of this Act.

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.

Authorisation to appoint lower-ranking officers 4

Questions to answer on the file4 questions
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Provisions connected to Section 4
ProvisionConnectionWords that tie them
Section 3this provision officer administration Section 34 "appoint officers of Union territory tax"

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 (2)

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. 08/2019-Union Territory Tax (Rate)29 March 2019Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 4. Authorisation of officers". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links