The Central Government has issued Notification No. 01/2026–Union Territory Tax, published vide G.S.R. 159(E) dated 6th March 2026, introducing an amendment to an earlier notification concerning administrative arrangements under the Union Territory Goods and Services Tax (UTGST) framework.
The amendment has been issued in exercise of the powers conferred under Section 15 of the Union Territory Goods and Services Tax Act, 2017, read with Section 96 of the Central Goods and Services Tax Act, 2017 and Rule 103 of the CGST Rules, 2017.
According to the notification, the Central Government has substituted the entry relating to Item (i) in Column (3) against Serial Numbers 3 and 4 in the table of Notification No. 14/2018–Union Territory Tax dated 8 October 2018.
As per the revised entry:
Ms. Krati Nigam, Joint Commissioner, Central Goods and Services Tax (CGST), Daman has been designated in place of the earlier entry.
The notification specifies that the amendment comes into force from the date of its publication in the Official Gazette.
The principal notification was originally published in the Gazette of India (Extraordinary), Part II, Section 3, Sub-section (i) vide G.S.R. 1004(E) dated 8 October 2018, and has been amended from time to time thereafter.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/MoF-No.-01-2026-Union-territory-Tax.pdf
