The Union Territory Goods and Services Tax Act

Short title, extent and commencement

Definitions

Officers under this Act

Authorisation of officers

Powers of officers

Authorisation of officers of central tax as proper officer in certain circumstances

Levy and collection

Power to grant exemption from tax

Payment of tax

Utilisation of input tax credit

Order of utilisation of input tax credit

Transfer of input tax credit

Officers required to assist proper officers

Tax wrongfully collected and paid to Central Government or Union territory Government

Recovery of tax

Constitution of Authority for Advance Ruling

Constitution of Appellate Authority for Advance Ruling

Migration of existing tax payers

Transitional arrangements for input tax credit

Transitional provisions relating to job work

Miscellaneous transitional provisions

Application of provisions of Central Goods and Services Tax Act

Power to make rules

General power to make regulations

Laying of rules, regulations and notifications

Power to issue instructions or directions

Removal of difficulties

All sections

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.

LAWGIST

# 25 Power to issue instructions or directions