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, 2017 and Rule 103 of the GST Rules, 2017.
Key Change in the Notification
As per the latest notification, the government has revised the entries in the table against serial numbers 3 and 4 of the earlier notification issued in 2018.
Under the amended provision, the following entry has been substituted:
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Ms. Krati Nigam, Joint Commissioner, Central Goods and Services Tax (CGST), Daman
This change updates the list of officials associated with the GST authority framework for Union Territories.
Effective Date
The notification clearly states that the amendment comes into effect from the date of its publication in the Official Gazette , i.e., 6 March 2026.
Background
The amendment modifies the earlier Notification No. 14/2018 - Union Territory Tax dated 8 October 2018, which laid down provisions related to GST authorities for Union Territories. Over the years, this notification has been amended several times through notifications issued in 2019, 2022, and 2023.
With the latest update, the government has made a personnel-level change to reflect the current designation of the officer in the GST administrative structure.
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