Section 11 of UTGST Act: Officers Required to Assist Proper Officers
Section 11 of the Union Territory Goods and Services Tax Act, 2017 (UTGST Act) provides for assistance from specified government officers in implementing Union territory GST. It identifies officers who must assist proper officers and enables the Government to notify additional classes of officers when assistance is called for by the Commissioner.
Section 11 - Statutory provision
11. Officers required to assist proper officers.
(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State tax shall assist the proper officers in the implementation of this Act.
(2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.
Meaning and scope of Section 11
Section 11(1): Officers with a statutory duty to assist
Sub-section (1) expressly covers officers of Police, Railways and Customs; officers engaged in collection of land revenue, including village officers; and officers of central tax and State tax. These officers are required to assist proper officers in implementing the UTGST Act. The provision supports coordination between authorities where GST enforcement or administration requires assistance within their lawful functions.
Section 11(2): Additional classes notified by the Government
Sub-section (2) authorises the Government to empower and require other classes of officers to provide assistance by notification. For such additionally notified officers, the provision refers to assistance when called upon by the Commissioner. Whether a particular class is covered should be checked against notifications applicable to the relevant period and Union territory.
Important terms and related provisions
Proper officer: An officer assigned the particular statutory function under the applicable GST law. The assignment of functions and the relevant notifications determine who can lawfully exercise a particular power; an obligation to assist does not by itself confer all the powers of a proper officer.
Commissioner: The Commissioner relevant to the administration of the UTGST Act, as determined by the Act and the applicable statutory arrangements. Under sub-section (2), the Commissioner may call upon notified additional classes of officers to assist.
Government: The term is interpreted under the definitions in section 2 of the UTGST Act and the applicable statutory context. The notification contemplated by section 11(2) is an important condition for extending the obligation to additional classes.
Section 3 identifies officers under the Act; section 4 concerns authorisation; section 5 addresses their powers; and section 6 provides for authorisation of central tax officers in specified circumstances. These provisions should be read together with section 11.
Practical application
Assistance may be relevant to lawful verification, inspection, search, seizure and other GST administration or enforcement activities. However, the substantive power to undertake a specific action must arise from the applicable GST provisions and authorisations. In particular, the application of CGST Act provisions through section 21 of the UTGST Act is relevant to understanding the broader procedural framework.
Official law and further reading
Union Territory Goods and Services Tax Act, 2017 - India Code (official PDF)
India Code - official legislative database
For adjacent provisions, see section 10 (transfer of input tax credit), section 12 (tax wrongfully collected and paid) and section 13 (recovery of tax).