Chapter IX - Miscellaneous
Section 25
Section 25: Power to issue instructions or directions
Section 25 lets the Commissioner issue orders, instructions or directions to Union territory tax officers where he considers it necessary or expedient for uniform implementation of the Act. Officers and all others employed in implementing the Act must follow them.
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Need advice on Section 25?
This article is for general information. Refer to the Union Territory Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
The obligation in Section 25 is placed on officers and persons employed in implementing the Act. Instructions issued under it guide administration; they cannot change what the Act or the rules provide.
Key takeaways
Purpose is uniformity
The power is exercisable for uniformity in implementing the Act.
Issued by the Commissioner
The Commissioner of Union territory tax issues the orders, instructions or directions to Union territory tax officers.
Binding on the administration
All officers and others employed in implementing the Act must observe and follow them.
Using departmental instructions
When an officer relies on an instruction under Section 25, ask for a copy and check it against the Act and rules. A taxpayer may also point to an instruction that the officer is bound to follow.
Practical checklist
Do
- Ask for and keep copies of any Commissioner's instruction relied on in your case.
Avoid
- Do not treat an instruction under Section 25 as overriding the Act or the rules.
Frequently asked questions
Are Section 25 instructions binding on officers?
Yes. The section requires all officers and other persons employed in implementing the Act to observe and follow them.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026