Section 25 of UTGST Act 2017: Power to Issue Instructions or Directions

Section 25: “Power to Issue Instructions or Directions” (UTGST Act, 2017)

Provisions under Section 25 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Power to Issue Instructions or Directions”, are as under:

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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