GST Notification Amended to Designate 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.
