Quick Summary
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
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FAQ :
The update revises the composition of the GST authority for the Union Territory of Chandigarh by appointing new members to represent the territory.
The newly appointed members are Shri Gaurav Kumar Jain, Additional Commissioner, CGST Chandigarh, and Shri Pradhuman Singh, Additional Excise and Taxation Commissioner and Deputy Commissioner-cum-Collector (Excise), Union Territory of Chandigarh.
The amendments are effective from the date of their publication in the Official Gazette, meaning they are effective immediately.
No, this notification does not introduce any changes in GST rates, return filing, or compliance obligations for taxpayers.
The amendment is issued by the Central Government 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, and Rule 103 of the Goods and Services Tax Rules, 2017.
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