**Executive Summary**
This notification, issued by the Ministry of Finance (Department of Revenue) on March 6, 2026, amends a previous notification concerning Union Territory Tax. The amendment specifically modifies entries related to designating officials within the tax administration. The notification comes into effect on the date of its publication in the Official Gazette.
**Key Points / Main Content**
* **Amendment to Previous Notification:** The notification makes a further amendment to the Government of India, Ministry of Finance, Department of Revenue notification number 14/2018-Union territory Tax, published on October 8, 2018.
* **Substitution of Entries:** In the said notification, against Sl. Nos. 3 and 4, in column (3), item (i) and its related entries are substituted.
* **New Designation:** The new entry for item (i) designates "Ms. Krati Nigam, Joint Commissioner, Central Goods and Services Tax (CGST) Daman."
* **Effective Date:** This notification will come into force on the date of its publication in the Official Gazette.
**Impact Analysis**
**Ministry of Finance (Department of Revenue)**
* **Impact:** Responsible for issuing and amending tax notifications, this department is directly involved in the administrative process of the amendment.
* **Action Required:** To ensure proper dissemination and implementation of the amended notification.
**Ms. Krati Nigam**
* **Impact:** Ms. Krati Nigam is formally designated as Joint Commissioner, Central Goods and Services Tax (CGST) Daman, as per the amendment.
* **Action Required:** To assume and perform duties in accordance with her new designation.
**Central Goods and Services Tax (CGST) Daman Administration**
* **Impact:** The administration will have a formally recognized official in the designated position, impacting its operational structure and reporting.
* **Action Required:** To acknowledge and incorporate this change into their internal records and operational procedures.
Key Entities Referenced
Union Territory Goods and Services Tax Act, 2017 (14 of 2017): Primary law governing Goods and Services Tax in Union Territories.
Central Goods and Services Tax Act, 2017 (12 of 2017): Primary law governing Goods and Services Tax at the central level, referenced for powers.
Goods and Services Tax Rules, 2017: Rules associated with the Goods and Services Tax Acts.
Ministry of Finance (Department of Revenue): The governmental body issuing the notification.
Notification No. 14/2018-Union territory Tax: The principal notification being amended by the current document.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-06032026-270712
xxxGIDHxxx
CG-DLxx-ExG-I0D6E0x3x2x0 26-270712
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 153] नई दिल्ली, िुक्रिार, माच च6, 2026/फाल्ग नु 15, 1947
No. 153] NEW DELHI, FRIDAY, MARCH 6, 2026/PHALGUNA 15, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 6 माच,च 2026
स.ं 01/2026 – सघं राज्य क्षत्रे कर
सा.का.जन. 159(अ).— केंद्रीय सरकार, सघं राज्य क्षेत्र माल और सेिा कर अजधजनयम, 2017 (2017 का 14) की
धारा 15, केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 96 तथा माल और सेिा कर जनयम, 2017
के जनयम 103 द्वारा प्रित्त िजियों का प्रयोग करत ेहुए भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग की अजधसूचना संखयांक
14/2018-संघ राज्य क्षेत्र कर, िो सा.का.जन. 1004 (अ), तारीख 8 अक्टूबर, 2018 द्वारा भारत के रािपत्र, असाधारण म ें
प्रकाजित हुई थी, में जनम्नजलजखत और संिोधन करती ह,ै अथातच ्:
1631 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
उि अजधसूचना की, सारणी म,ें स्ट्तंभ (3) म,ें क्रम संखयांक 3 और 4 की मि (i) और उससे संबंजधत प्रजिजियों के
स्ट्थान पर, जनम्नजलजखत क्रमिः रखी िाएंगी, अथाचत्:-
“(i) सुश्री क्रजत जनगम, संयुि आयुि, केन्द्द्रीय माल और सेिा कर (सीिीएसटी) िमन;”
2. यह अजधसूचना रािपत्र में उसके प्रकािन की तारीख को प्रिृत्त होगी।
[फा. सं. एस.-31011/35/2021-एसटी-I-डीओआर]
मुथुरमन सी, अिर सजचि
टटप्प ण: मलू अजधसूचना, भारत के रािपत्र, असाधारण, भाग-II, खंड-3, उपखंड (i) म ें क्रमांक सा.का.जन.1004(अ) तारीख
8 अक्टूबर, 2018 द्वारा प्रकाजित की गई थी और तत्पश्चात् जनम्नजलजखत अजधसूचना द्वारा सिं ोजधत की गई–
(i) संखयांक 03/2019-संघ राज्य क्षेत्र कर, तारीख 16 मई, 2019 द्वारा भारत के रािपत्र, असाधारण में संखयांक
सा.का.जन.366(अ) तारीख 16 मई, 2019 द्वारा प्रकाजित की गई थी;
(ii) संखयांक 05/2019-संघ राज्य क्षेत्र कर, तारीख 14 अक्टूबर, 2019 द्वारा भारत के रािपत्र, असाधारण म ें संखयांक
सा.का.जन.781(अ) तारीख 14 अक्टूबर, 2019 द्वारा प्रकाजित की गई थी;
(iii) संखयांक 06/2019-संघ राज्य क्षेत्र कर, तारीख 24 दिसंबर, 2019 द्वारा भारत के रािपत्र, असाधारण म ें संखयांक
सा.का.जन.948(अ) तारीख 24 दिसंबर, 2019 द्वारा प्रकाजित की गई थी;
(iv) संखयांक 01/2022-संघ राज्य क्षेत्र कर, तारीख 21 माच,च 2022 द्वारा भारत के रािपत्र, असाधारण में संखयांक
सा.का.जन.214(अ) तारीख 21 माच,च 2022 द्वारा प्रकाजित की गई थी;
(v) संखयांक 02/2022-संघ राज्य क्षेत्र कर, तारीख 25 निंबर, 2022 द्वारा भारत के रािपत्र, असाधारण म ें संखयांक
सा.का.जन.849(अ) तारीख 25 निंबर, 2022 द्वारा प्रकाजित की गई थी; और
(vi) संखयांक 01/2023-संघ राज्य क्षेत्र कर, तारीख 12 मई, 2023, द्वारा भारत के रािपत्र, असाधारण म ें संखयांक
सा.का.जन.361(अ) तारीख 12 मई, 2023 द्वारा प्रकाजित की गई थी।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 6th March, 2026
No. 01/2026 - Union territory Tax
G.S.R. 159(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, Ministry of Finance, Department of Revenue No. 14/2018-Union territory
Tax, published in the Gazette of India, Extraordinary, vide G.S.R. 1004 (E), dated the 8th October, 2018, namely:
In the said notification, in the Table, against Sl. Nos. 3 and 4, in column (3), for item (i) and the entries relating
thereto, the following shall respectively be substituted, namely: -
“(i) Ms. Krati Nigam, Joint Commissioner, Central Goods and Services Tax (CGST) Daman;”
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. S-31011/35/2021-ST-I-DoR]
MUTHURAMAN C, Under Secy.
Note: The principal notification was published in the 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-
(i) No. 03/2019-Union territory Tax, dated the 16th May, 2019, published in the Gazette of India, Extraordinary vide
number G.S.R. 366(E), dated the 16th May, 2019;
(ii) No. 05/2019-Union territory Tax, dated the 14th October, 2019, published in the Gazette of India, Extraordinary
vide number G.S.R. 781(E), dated the 14th October, 2019;
(iii) No. 06/2019-Union territory Tax, dated the 24th December, 2019, published in the Gazette of India, Extraordinary
vide number G.S.R. 948(E), dated the 24th December, 2019;
(iv) No. 01/2022-Union territory Tax, dated the 21st March, 2022, published in the Gazette of India, Extraordinary
vide number G.S.R. 214(E), dated the 21st March, 2022
(v) No. 02/2022-Union territory Tax, dated the 25th November, 2022, published in the Gazette of India, Extraordinary
vide number G.S.R. 849(E), dated the 25th November, 2022; and
(vi) No. 01/2023-Union territory Tax, dated the 12th May, 2023, published in the Gazette of India, Extraordinary vide
number G.S.R. 361(E), dated the 12th May, 2023.
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