Chapter II - Administration
Section 3
Section 3: Officers under this Act
Section 3 lets the Administrator, by notification, appoint Commissioners and other classes of officers needed to carry out the UTGST Act. Those officers are proper officers for the purposes specified in the notification. Officers appointed under the existing law are deemed appointed under the UTGST Act.
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Need advice on Section 3?
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 Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein:
Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.
Introduction
The 'Commissioner' defined in Section 2(2) is the Commissioner of Union territory tax appointed under this section.
Key takeaways
Administrator appoints
The appointing authority is the Administrator of the Union territory, acting by notification.
Proper officer status
Officers appointed are deemed proper officers for the purposes specified in the notification.
Continuity from existing law
Officers appointed under the existing law are deemed to be officers appointed under the UTGST Act.
Appointment and proper-officer status
The notification appointing officers defines the purposes for which each officer is a proper officer. To test whether an officer can act, check that notification and any assignment by the Commissioner.
Section 6 separately authorises central tax officers to act as proper officers for UTGST, subject to notified conditions.
Transition of existing officers
The proviso continued officers appointed under the pre-GST laws as officers under the UTGST Act, which avoided a gap in administration at the changeover.
Practical checklist
Do
- Check the appointment notification and the officer's assigned functions before responding on jurisdiction.
Frequently asked questions
Who is the Commissioner under the UTGST Act?
The Commissioner of Union territory tax appointed under Section 3, as defined in Section 2(2).
Can central tax officers act under UTGST?
Yes, under Section 6, subject to conditions notified on the GST Council's recommendations.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026