Section 6 of The Union Territory Goods and Services Tax Act, 2017
- (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.
Summary
- Officers appointed under the Central tax law are authorised to act as "proper officers" for this Union territory tax law, under conditions set by the Government on the GST Council's recommendation.
- To prevent doubling up on paperwork, if an officer issues an order under this Act, they must also issue the related order under the Central Act and inform the central tax official.
- To prevent overlapping investigations, if a Central tax officer has already started an investigation on a specific subject, a Union territory tax officer is not allowed to start proceedings on that exact same subject.
- If an order is made by a Union territory officer, any appeals or revisions against that order cannot be taken to an officer appointed under the Central Act.
Practical examples
FAQ
1. Can a Central government tax officer enforce local Union territory tax laws?
Yes, Central tax officers are authorised to be proper officers for the Union territory Act, subject to specific conditions.
2. Will I face two separate investigations from both Central and UT officers for the same mistake?
No. If a Central tax officer initiates proceedings on a subject matter, the Union territory officer is blocked from initiating proceedings on the same matter.
3. If a Union territory tax officer passes an order against me, can I appeal to a Central tax officer?
No, the law states that appeals against an order passed by a Union territory officer shall not lie before a Central tax officer.
Test yourself
Q1.Under Section 6 of The Union Territory Goods and Services Tax Act, 2017, what prevents a taxpayer from facing duplicate legal proceedings?
Q2.Under Section 6 of The Union Territory Goods and Services Tax Act, 2017, if an officer issues an order under this Union territory Act, what additional action must they take?
Q3.Under Section 6 of The Union Territory Goods and Services Tax Act, 2017, who recommends the conditions under which Central tax officers are authorised to act as Union territory proper officers?
Q4.Under Section 6 of The Union Territory Goods and Services Tax Act, 2017, where can an appeal NOT be filed if an order was originally passed by a Union territory tax officer?
Q5.Under Section 6 and Section 2 of The Union Territory Goods and Services Tax Act, 2017, a Central tax officer can act as a proper officer to enforce "Union territory tax". According to Section 2, what does "Union territory tax" strictly mean?