Chapter 2 — Administration

Chapter in 2 Minutes

• This chapter groups sections 3, 4, 5, 6 of the Union Territory Goods and Services Tax Act, 2017.
• Use the provision map below and then follow each section into Rules, Forms, notifications and practical workflows.

Section-by-section map

1. Section 3 — Officers under this Act
2. Section 4 — Authorisation of officers
3. Section 5 — Powers of officers
4. Section 6 — Authorisation of officers of central tax as proper officer in certain circumstances

Practical questions to ask

• What factual trigger decides which section in this chapter applies?
• What was the operative wording on the transaction/order date?
• Which Rule, Form or notification changes the implementation?
• What evidence would an officer or appellate forum expect?