The Ministry of Finance, Department of Revenue, has issued Notification No. 2/2026 - Union Territory Tax, dated May 13, 2026, introducing amendments to the constitution of the GST authority for the Union Territory of Chandigarh.
The notification, published through G.S.R. 363(E), amends the earlier Notification No. 14/2018-Union Territory Tax dated October 8, 2018, which governs the appointment of members under the Union Territory Goods and Services Tax (UTGST) mechanism.
Key Changes Introduced
As per the latest notification, the Central Government has substituted the existing entries under Serial Number 2 of the previous notification to appoint new officers representing Chandigarh in the concerned GST authority.
The revised composition now includes:
- Shri Gaurav Kumar Jain, Additional Commissioner, CGST Chandigarh
- Shri Pradhuman Singh, Additional Excise and Taxation Commissioner and Deputy Commissioner-cum-Collector (Excise), Union Territory of Chandigarh
These officials will now serve in place of the earlier entries specified in the notification table.
Legal Basis of the Amendment
The amendment has been issued by the Central Government by exercising powers under:
- Section 15 of the Union Territory Goods and Services Tax Act, 2017
- Section 96 of the Central Goods and Services Tax Act, 2017
- Rule 103 of the Goods and Services Tax Rules, 2017
The notification primarily concerns the administrative functioning and constitution of GST-related authorities in Union Territories.
Effective Date
The Ministry has clarified that the amendment will come into force from the date of its publication in the Official Gazette, meaning the revised appointments are effective immediately.
Official copy of the notification
Why This Update Matters
Although the notification does not introduce any change in GST rates, return filing, or compliance obligations for taxpayers, it is important from an administrative and regulatory perspective . Such revisions ensure that GST adjudication, interpretation, and related administrative functions continue smoothly under updated official representation.
The change may be particularly relevant for professionals, tax practitioners, and businesses dealing with GST matters in the Union Territory of Chandigarh, especially where authority-related proceedings or clarifications are involved.
CAclubindia
