GST Notification Amended to Appoint Joint Commissioner CGST Daman as Authority

The Ministry of Finance (Department of Revenue) issued Notification No. 01/2026 – Union Territory Tax dated 6 March 2026, amending Notification No. 14/2018–Union Territory Tax 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. The amendment substitutes the existing entry under serial numbers 3 and 4 of the notification’s table. Specifically, in column (3), item (i) is replaced to designate Ms. Krati Nigam, Joint Commissioner, Central Goods and Services Tax (CGST), Daman as the concerned authority. The notification takes effect from the date of its publication in the Official Gazette. The principal notification issued on 8 October 2018 had previously been amended multiple times through notifications issued between 2019 and 2023. This amendment updates the official designation in the table, ensuring that the correct officer is specified for the relevant GST-related function under the Union Territory GST framework.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 01/2026 – Union Territory Tax | Dated: 6th March, 2026

G.S.R. 159(E).— In exercise of the powers conferred by section 15 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), section 96 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Goods and Services Tax Rules, 2017, the Central Government, hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 14/2018-Union territory Tax, published in the Gazette of India, Extraordinary, vide G.S.R. 1004 (E), dated the 8^th October, 2018, namely:

In the said notification, in the Table, against Sl. Nos. 3 and 4, in column (3), for item (i) and the entries relating thereto, the following shall respectively be substituted, namely: –

“(i) Ms. Krati Nigam, Joint Commissioner, Central Goods and Services Tax (CGST) Daman;”

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. S-31011/35/2021-ST-I-DoR]
MUTHURAMAN C, Under Secy.

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1004(E), dated the 8^th October, 2018 and subsequently amended, vide notification-

i. No. 03/2019-Union territory Tax, dated the 16^th May, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 366(E), dated the 16^th May, 2019;

ii. No. 05/2019-Union territory Tax, dated the 14^th October, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 781(E), dated the 14^th October, 2019;

iii. No. 06/2019-Union territory Tax, dated the 24^th December, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 948(E), dated the 24^th December, 2019;

iv. No. 01/2022-Union territory Tax, dated the 21^st March, 2022, published in the Gazette of India, Extraordinary vide number G.S.R. 214(E), dated the 21^st March, 2022

v. No. 02/2022-Union territory Tax, dated the 25^th November, 2022, published in the Gazette of India, Extraordinary vide number G.S.R. 849(E), dated the 25^th November, 2022; and

vi. No. 01/2023-Union territory Tax, dated the 12^th May, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 361(E), dated the 12^th May, 2023.