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Section 25 - Union Territory Goods and Services Tax Act, 2017
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.
Related Sections
- Section 24: Laying of rules, regulations and notifications
- Section 19: Transitional provisions relating to job work
- Section 12: Tax wrongfully collected and paid to Central Government or Union territory Government.
- Section 21: Application of provisions of Central Goods and Services Tax Act
- Section 26: Removal of difficulties
Related Acts
* Only for reference.