Register Price / Packages My Bookmarks Daily Newsletters Feedback/ Suggestions DEMO Option
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights
Refund of accumulated Input Tax Credit (ITC) -...         Compounding of offences - period of limitation -...         Validity of Reopening of assessment - not charging...         Appealable Orders before the Appellate Tribunal -...         Validity of reopening of assessment - ‘reason to...         Setoff / adjustment of interest expenditure with...         Treatment to income surrendered during survey on...         Addition u/s. 69A - income surrendered during...         Refund of the value of the goods that were seized...         Levy of ADD - import of horizonal plastic injection...         Recovery of tax dues of the partnership firm from...         Refund of GST (amount paid twice) - tax paid in...         Exemption from GST - activity of affiliation -...         Nature of expenses - Taking computers and vehicles...         Accrual of Income in India - Dependent Agent - PE...         TMI - e-Newsletter         Latest Case-Laws         Latest Notifications + Circulars            Right Stop
  TMI - Tax Management India. Com
Follow us:   Twitter
GST

Home Acts & Rules GST Acts UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 Chapters List This

UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
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 9A : Utilisation of input tax credit.
Section 9B : Order of utilisation of input tax credit.
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.
Notes on clauses
Notes : Notes on clauses
MEMORANDUM
MEMO : MEMORANDUM REGARDING DELEGATED LEGISLATION
 
 
 
F: Can new issues be raised in SCN when the ADT 02 is raising those?
F: Recovery of Late Fees of GSTR-1
F: Eway bill requirement
A: PROVISIONAL ATTACHMENT IN GST TO PROTECT REVENUE IN CERTAIN CASES
A: Demand Notice cannot be enforced during the pendency of the Stay Appli...
A: REJECTION OF APPLICATION TO REGISTER AS INSOLVENCY PROFESSIONAL
A: No Recovery proceedings can be initiated until Investigation is completed
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
H: Correctness of proceedings u/s 74 of the GST Act - The petitioner fail...
H: Rejection of bail - fake entities created to pass on and avail Input T...
H: Input Tax Credit (ITC) - Failure of the supplier to deposit the Tax / ...
H: Addition u/s 68 - Having Two PAN and using differnt names - Validity o...
H: Validity of assessment u/s. 143(3) by change in incumbent but without ...
H: Permanent Establishment in India - advertisement revenue - India-Mauri...
H: Applicability of provisions of section 115JB of the Act to the assesse...
H: TP Adjustment - Disallowance of claim of proportionate premium paid ar...
H: Assessment u/s 153A - undisclosed investments - the DVOs report on sta...
H: Undisclosed commission income - To be taxed as accommodation entry or ...
H: Estimation of income on deficit gold jewellery - in search proceedings...
H: Exemption u/s 11 and 12 - Charitable Activity u/s 2(15) - urban develo...
H: Penalty u/s 271B - not getting the books of account audited u/s 44AB -...
H: Condonation of delay filing appeal in ITAT - delay of 1326 days - In v...
H: Conversion of Free Shipping Bills to Drawback Shipping Bills - The Tri...
H: Levy of anti-dumping duty - domestic industry suffered material injury...
H: Recovery of confirmed demand - Freezing the bank account of the petiti...
H: Default in payment of service tax - Prosecution proceedings against th...
H: Adjustment of GST amount deposited by the petitioner in the financial ...
H: Valuation - works Contract - Reduction in turnover as per Rule 9 of th...
H: Dishonour of Cheque - Vicarious liability of director - The cheque is ...
H: Dishonour of Cheque - onus to rebut the presumption - the discrepancy ...