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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.

  1. GST Acts and Rules
  2. UTGST - Union Territory Goods and Service Tax Act
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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