UTGST Section 5 — Levy and collection
UTGST Act · Levy and collection
Quick Answer
Section 5 of the UTGST Act, 2017 governs Levy and collection. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 5 UTGST: Levy and collection — eligibility, conditions, case laws and compliance impact under Indian tax law.
(1)Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2)An officer of a Union territory tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of a Union territory tax who is subordinate to him.
(3)The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer subordinate to him.
(4)Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of Union territory tax.
No case laws found for this section yet.
Browse all case laws →No FAQs available for this section yet.
No related notifications found for this section.
Browse all notifications →Amendment History
No amendment records available for this section.
UTGST Section 5 was introduced as part of the original UTGST Act, 2017.