THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
14 OF 2017
[12th April 2017]
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.
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To access section-wise analysis of the UTGST Act, please refer the section links given below.
CHAPTER I – PRELIMINARY
Section 1 – Short title, extent and commencement
Section 2 – Definitions.
CHAPTER II – ADMINISTRATION
Section 3 – Officers under this Act.
Section 4 – Authorisation of officers.
Section 5 – Powers of officers
Section 6 – Authorisation of officers of central tax as proper officer in certain circumstances.
CHAPTER III – LEVY AND COLLECTION OF TAX
Section 7 – Levy and collection.
Section 8 – Power to grant exemption from tax.
CHAPTER IV – PAYMENT OF TAX
Section 9 – Payment of tax.
Section 10 – Transfer of input tax credit.
CHAPTER V – INSPECTION, SEARCH, SEIZURE AND ARREST
Section 11 – Officers required to assist proper officers.
CHAPTER VI – DEMANDS AND RECOVERY
Section 12 – Tax wrongfully collected and paid to Central Government or Union territory Government.
Section 13 – Recovery of tax
CHAPTER VII – ADVANCE RULING
Section 14 – Definitions.
Section 15 – Constitution of Authority for Advance Ruling
Section 16 – Constitution of Appellate Authority for Advance Ruling.
CHAPTER VIII – TRANSITIONAL PROVISIONS
Section 17 – Migration of existing tax payers.
Section 18 – Transitional arrangements for input tax credit.
Section 19 – Transitional provisions relating to job work.
Section 20 – Miscellaneous transitional provisions
CHAPTER IX – MISCELLANEOUS
Section 21 – Application of provisions of Central Goods and Services Tax Act
Section 22 – Power to make rules
Section 23 – General power to make regulations.
Section 24 – Laying of rules, regulations and notifications.
Section 25 – Power to issue instructions or directions
Section 26 – Removal of difficulties.
GST Mates 