Section 25 UTGST - Power to issue instructions or directions

Last updated at Dec. 16, 2024 by

According to Section 25 of Union Territory Goods and Service Tax Act, 2017:

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.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.