Book a demo
IndiaAuditLens Law Library

Section 6 of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

At a glance

Bars, duties and time limits

  • Section 6(2)(a)Subject to the notified conditions, a proper officer issuing a UTGST order must also issue the corresponding CGST order as authorised under that Act and intimate the jurisdictional central tax officer.
  • Section 6(2)(b)Once a CGST proper officer initiates proceedings on a subject matter, a UTGST proper officer cannot initiate proceedings on that same subject matter.
  • Section 6(3)Rectification, appeal and revision of an order passed by an officer appointed under the UTGST Act do not lie before an officer appointed under the CGST Act.

Procedure, powers and definitions

  • Section 6(1)Central tax officers act as UTGST proper officers subject to conditions specified by Government notification on the Council’s recommendations.
  • Section 6(2)(b)The law does not settle whether the same subject matter means the same period, issue, transaction, or a combination of these.

Central tax officers are authorised to act as proper officers under the Union Territory GST Act, subject to conditions notified on the Council’s recommendations. Section 6 coordinates orders under the Acts and bars fresh UTGST proceedings where a central tax officer has already initiated proceedings on the same subject matter. Rectification, appeal and revision must follow the specified officer framework.[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 6, verbatim (show)

Section 6.

Authorisation

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

(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 the 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.

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.

Central officer cross-empowerment 6(1)

Questions to answer on the file4 questions
Ticks stay in this browser only.

Corresponding Central order and intimation 6(2)(a)

Questions to answer on the file5 questions
Ticks stay in this browser only.

Bar on later same-subject proceeding 6(2)(b)

Questions to answer on the file3 questions
Ticks stay in this browser only.

Remedy forum restriction 6(3)

Questions to answer on the file3 questions
Ticks stay in this browser only.
Provisions connected to Section 6
ProvisionConnectionWords that tie them
Section 6 of the CGST Act, 2017this provision parallel proceeding counterpart Section 6 of the CGST Act, 20176(2)(b) "proper officer under the Central Goods and Services Tax Act"

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. 03/2017-Union Territory Tax28 June 2017Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force.

Unsettled questions

The words of section 6 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What makes two proceedings the same subject matter under CGST section 6(2)(b) or UTGST section 6(2)(b): the same period, the same issue, the same transaction, or all three?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 6. Authorisation of officers of central tax as proper officer in certain circumstances". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links