Union Territory Goods and Services Tax Act, 2017
Bare Act · 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.
- Act number
- 14 of 2017
- Enacted
- 12 April 2017
- Contents
- 29 sections · 9 chapters
The first 5 sections are free to read. Sign in free to read the rest.
Contents
Chapter I — Preliminary
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 (preview)
Chapter III — Levy And Collection Of Tax
- Section 7 – Levy and collection (preview)
- Section 8 – Power to grant exemption from tax (preview)
- Section 8A – Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice (preview)
Chapter IV — Payment Of Tax
- Section 9 – Payment of tax (preview)
- Section 9A – Utilisation of input tax credit (preview)
- Section 9B – Order of utilisation of input tax credit (preview)
- Section 10 – Transfer of input tax credit (preview)
Chapter V — Inspection, Search, Seizure And Arrest
Chapter VI — Demands And Recovery
- Section 12 – Tax wrongfully collected and paid to Central Government or Union territory Government (preview)
- Section 13 – Recovery of tax (preview)
Chapter VII — Advance Ruling
- Section 14 – Definitions (preview)
- Section 15 – Constitution of Authority for Advance Ruling (preview)
- Section 16 – Constitution of Appellate Authority for Advance Ruling (preview)
Chapter VIII — Transitional Provisions
- Section 17 – Migration of existing tax payers (preview)
- Section 18 – Transitional arrangements for input tax credit (preview)
- Section 19 – Transitional provisions relating to job work (preview)
- Section 20 – Miscellaneous transitional provisions (preview)
Chapter IX — Miscellaneous
- Section 21 – Application of provisions of Central Goods and Services Tax Act (preview)
- Section 22 – Power to make rules (preview)
- Section 23 – General power to make regulations (preview)
- Section 24 – Laying of rules, regulations and notifications (preview)
- Section 25 – Power to issue instructions or directions (preview)
- Section 26 – Removal of difficulties (preview)