Quick Summary
The Ministry of Finance, Department of Revenue, has issued Notification No. 01/2026 Union Territory Tax dated 6 March 2026 , introducing an amendment to the earlier GST notification related to Union Territories. The amendment has been made under the powers granted by Section 15 of the Union Territory Goods and Services Tax Act, 2017, Section 96 of the Central Goods and Services Tax Act, 2017and Rule 103 of the GST Rules, 2017. Key Change in the Notification As per the latest notification,
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FAQ :
Ms. Krati Nigam has been appointed as the Joint Commissioner of Central Goods and Services Tax (CGST).
The notification amends earlier GST provisions related to Union Territories, specifically updating the list of officials associated with the GST authority framework.
The amendment comes into effect from the date of its publication in the Official Gazette, which was 6 March 2026.
The amendment modifies Notification No. 14/2018 - Union Territory Tax dated 8 October 2018.
The amendment was made under Section 15 of the Union Territory Goods and Services Tax Act, 2017, Section 96 of the Central Goods and Services Tax Act, 2017, and Rule 103 of the GST Rules, 2017.
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