**Executive Summary:**
This notification, issued by the Ministry of Finance's Department of Revenue on December 24, 2019, concerns Union Territory Tax. It further amends notification No. 14/2018-Union Territory Tax, published in the Gazette of India, Extraordinary, vide number G.S.R. 1004E, dated the 8th October 2018. The amendment involves a substitution in the table of the principal notification. This notification comes into force on the date of its publication in the Official Gazette.
**Key Points / Main Content:**
* **Amendment Details:**
* The notification makes a further amendment to the Government of India's notification in the Ministry of Finance, Department of Revenue No. 14/2018-Union territory Tax, published in the Gazette of India, Extraordinary vide number G.S.R. 1004E, dated the 8th October 2018.
* In the table of the said notification, against Sl. No. 3 and 4, in column 3, for item i, the following item shall be substituted: i Shri Vishnu V Pandit, Additional Commissioner, Central Goods and Services Tax Central Excise, Vadodara Zone.
* **Legal Basis:**
* The notification is issued in exercise of the powers conferred by section 15 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), section 96 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Goods and Services Tax Rules, 2017.
* **Effective Date:**
* The notification comes into force on the date of its publication in the Official Gazette.
**Impact Analysis:**
**Central Government:**
* Impact: The Central Government is responsible for implementing and enforcing the changes to the Union Territory Tax regulations as outlined in the notification.
* Action Required: Ensure the amendment is correctly applied and communicated to relevant departments and stakeholders.
**Tax Authorities:**
* Impact: Tax authorities, including the Central Goods and Services Tax and Central Excise, are directly affected by the notification, particularly concerning the jurisdiction and responsibilities of the Additional Commissioner.
* Action Required: Acknowledge the change in personnel (Shri Vishnu V Pandit) and adjust operational procedures accordingly.
**Businesses/Taxpayers in Union Territories:**
* Impact: Businesses and taxpayers in Union Territories might experience indirect effects from the notification due to the change in administrative personnel.
* Action Required: Stay informed about any potential changes in processes or communication channels resulting from this notification.
Key Entities Referenced
Union Territory Goods and Services Tax Act, 2017: A tax act passed in 2017
Central Goods and Services Tax Act, 2017: A tax act passed in 2017
Goods and Services Tax Rules, 2017: Rules pertaining to the Goods and Services Tax
Ministry of Finance, Department of Revenue: A department within the Indian government responsible for revenue
G.S.R. 948E: A government notification number
G.S.R. 1004E: A government notification number that was previously published.
Shri Vishnu V Pandit: Additional Commissioner, Central Goods and Services Tax Central Excise, Vadodara Zone.
Vadodara Zone, Gujarat: A zone in Gujarat
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6612 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 24th December, 2019
No. 06/2019-Union territory Tax
G.S.R. 948(E).—In exercise of the powers conferred by section 15 of the Union Territory Goods and
Services Tax Act, 2017 (14 of 2017), section 96 of the Central Goods and Services Tax Act, 2017 (12 of
2017) and rule 103 of the Goods and Services Tax Rules, 2017, the Central Government, hereby, makes the
following further amendment in the notification of the Government of India, in the Ministry of Finance,
Department of Revenue No. 14/2018-Union territory Tax, published in the Gazette of India, Extraordinary
vide number G.S.R. 1004(E), dated the 8th October 2018, namely:—
In the said notification, in the Table, against Sl. No. 3 and 4, in column (3), for item (i), the following
item shall be substituted, namely:—
“(i) Shri Vishnu V Pandit, Additional Commissioner, Central Goods and Services Tax & Central
Excise, Vadodara Zone;”.
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. S. 31011/21/2016-ST-I-DoR-Pt.1]
SUNIL KUMAR, Under Secy.
Note : The principal notification was published in Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 1004(E), dated the 8th October, 2018 and subsequently amended
vide notification No. 03/2019-Union Territory Tax, dated the 16th May, 2019, published vide number
G.S.R. 366(E), dated the 16th May, 2019 and vide notification No. 05/2019-Union territory Tax, dated
the 14th October, 2019, published vide number G.S.R. 781(E), dated the 14th October, 2019
respectively.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.