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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