Chapter II - Administration
Section 6
Section 6: Central-tax officers as proper officers
Section 6 authorises CGST officers to act as proper officers for UTGST, subject to conditions specified by Government notification, and coordinates proceedings between the two tax administrations.
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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.
Key takeaways
Conditional authorisation
A CGST officer may act for UTGST under the notified conditions; check the relevant appointment and jurisdiction.
Coordinated orders
Where the provision applies, an officer issuing a UTGST order also issues the linked CGST order with intimation to the jurisdictional CGST officer.
No duplicate subject-matter proceedings
If a CGST proper officer has initiated proceedings on a subject matter, the UTGST proper officer cannot initiate another proceeding on the same subject matter.
Conditional authorisation
A CGST officer may act for UTGST under the notified conditions; check the relevant appointment and jurisdiction.
Coordinated orders
Where the provision applies, an officer issuing a UTGST order also issues the linked CGST order with intimation to the jurisdictional CGST officer.
No duplicate subject-matter proceedings
If a CGST proper officer has initiated proceedings on a subject matter, the UTGST proper officer cannot initiate another proceeding on the same subject matter.
Practical checklist
Do
- Verify officer authorisation and jurisdiction before responding to a notice.
- Compare CGST and UTGST notices or orders for the same subject matter.
- Use the applicable rectification and appeal forum for the officer who passed the order.
Frequently asked questions
May two proper officers start separate proceedings on the same subject matter?
Section 6(2)(b) bars a UTGST proper officer from starting proceedings on a subject matter already initiated by a CGST proper officer.
Need help applying this provision to your situation?
Contact BizeneedLast updated 9 October 2026