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Section 5 of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

At a glance

Entitlement and conditions

  • Section 5(1)An officer’s statutory powers and duties remain subject to the Commissioner’s conditions and limitations.

Bars, duties and time limits

  • Section 5(4)The Appellate Authority cannot exercise another Union territory tax officer’s powers or duties under this section.

Procedure, powers and definitions

  • Section 5(2)An officer can exercise the statutory powers and duties of another Union territory tax officer who is subordinate to that officer.
  • Section 5(3)The Commissioner can delegate powers to a subordinate officer, with specified conditions and limits.

Union territory tax officers exercise the powers and duties assigned under the Act, subject to conditions and limits imposed by the Commissioner. Senior officers can also exercise a subordinate officer’s functions, and the Commissioner can delegate powers to subordinates. An Appellate Authority is excluded from these arrangements for exercising another officer’s functions.[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 5, verbatim (show)

Section 5. Powers of officers (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of a Union territory tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of a Union territory tax who is subordinate to him.

(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer subordinate to him.

(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of Union territory tax.

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.

Own statutory power or duty 5(1)

Questions to answer on the file3 questions
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Subordinate officer power or duty 5(2)

Questions to answer on the file4 questions
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Commissioner delegation 5(3)

Questions to answer on the file4 questions
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Appellate Authority prohibition 5(4)

Questions to answer on the file2 questions
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Provisions connected to Section 5
ProvisionConnectionWords that tie them
Section 3this provision appointed officer powers Section 35(1) "an officer of the 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 (7)

NumberDateSubject
Notification No. 05/2017-Union Territory Tax30 June 2017UTGST (Andaman & Nicobar Islands )Rules, 2017
Notification No. 06/2017-Union Territory Tax30 June 2017Notifies UTGST (Chandigarh )Rules, 2017
Notification No. 07/2017-Union Territory Tax30 June 2017Notifies UTGST (Dadra and Nagar Haveli)Rules, 2017
Notification No. 08/2017-Union Territory Tax30 June 2017Notifies UTGST (Daman & Diu)Rules, 2017
Notification No. 09/2017-Union Territory Tax30 June 2017Notifies UTGST (Lakshadweep )Rules, 2017
Notification No. 11/2017-Union Territory Tax (Rate)28 June 2017To notify the rates for supply of services under UTGST Act amended by a later instrument
Notification No. 12/2017-Union Territory Tax (Rate)28 June 2017To notify the exemptions on supply of services under UTGST Act amended by a later instrument

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 5. Powers of officers". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links