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UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

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 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.
Chapter: Notes
Notes on clauses
Notes	:	Notes on clauses
Chapter: Memo
MEMORANDUM
MEMO	:	MEMORANDUM REGARDING DELEGATED LEGISLATION

H: Notification under section 112A as inserted by Finance Act, .. ..

H: Draft notification proposing an amendment to rule 44E, Form .. ..

H: Release of detained goods - Section 129 of the Central Goods.. ..

H: Detention and seizure of goods with vehicle - non furnishing.. ..

H: Receipt of amount as goodwill on retirement - right of partn.. ..

H: Deemed dividend u/s 2(22)(e) - trade advances made for the c.. ..

H: Reopening of assessee - notice in the name of deceased perso.. ..

H: Sales tax subsidy treated as capital receipt - nature of rec.. ..

H: TDS u/s 195 - When a sales commission has been made by the a.. ..

H: Liability of CVD - the eligibility to the CV duty concession.. ..

H: Duty Drawback - fixation of brand rate - retrospective appli.. ..

H: Penalty u/s 78 - suppression with intent to evade payment of.. ..

H: Extended period of limitation - it would be expected that th.. ..

H: Validity of re-assessment proceeding u/s 147 - exemption cla.. ..

H: Income from house property - Municipal lettable value disreg.. ..

H: The Tribunal is not expected to endorse legal findings of th.. ..

H: Valuation - CST amount subsidy is sanctioned and credited to.. ..

H: CENVAT credit - used packing material - exempted goods - Non.. ..

H: Manufacture - boiler in question emerges at site which becom.. ..

H: Free supplies - additional quantity packed in jar on which d.. ..

A: SENIOR CITIZENS SAVINGS SCHEME RULES, 2004

A: On income in India there cannot be imposition of tax twice o.. ..

A: LATEST AMENDMENTS TO CGST RULES

A: Advisory for shifting of RO

F: issuance of SCN by lower authority

F: Refund of ITC on capital goods in case of export of services.. ..

F: Implication of GST on Lease Rent

F: Wrong credit availed in Excise how to reverse the same in GST?

F: E way bill for intra state Jobwork

O: Depreciation - Determination of cost of plant and machinery .. ..

O: CENVAT credit - The definition of input services during the .. ..

O: Cancellation of GST registration in case of Migrated Persons.. ..

O: Refund of input tax credit in case of zero-rated supply of g.. ..

O: Income on account of licence fees and amenities provided to .. ..

O: Levying tax at 4/5% on the contractee - if the petitioner fu.. ..

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