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Section 3 - Union Territory Goods and Services Tax Act, 2017
3. Officers under this Act.
The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein:Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.
Related Sections
- Section 12: Tax wrongfully collected and paid to Central Government or Union territory Government.
- Section 26: Removal of difficulties
- Section 6: Authorisation of officers of central tax as proper officer in certain circumstances
- Section 19: Transitional provisions relating to job work
- Section 18: Transitional arrangements for input tax credit
Related Acts
* Only for reference.