Section 21 - Application of provisions of Central Goods and Services Tax Act. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

Extract

CHAPTER IX MISCELLANEOUS Application of provisions of Central Goods and Services Tax Act . 21. Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,- (i) scope of supply; (ii) composition levy; (iii) composite supply and mixed supply; (iv) time and value of supply; (v) input tax credit; (vi) registration; (vii) tax invoice, credit and debit notes; (viii) accounts and records; (ix) returns; (x) payment of tax; (xi) tax deduction at source; (xii) collection of tax at source; (xiii) assessment; (xiv) refunds; (xv) audit; (xvi) inspection, search, seizure and arrest; (xvii) demands and recovery; (xviii) liability to pay in certain cases; (xix) advance ruling; (xx) appeals and revision; (xxi) presumption as to documents; (xxii) offences and penalties; (xxiii) job work; (xxiv) electronic commerce; (xxv) settlement of funds; (xxvi) transitional provisions; and (xxvii) miscellaneous provisions including the provisions relating to the imposition of interest and penalty, shall, mutatis mutandis, apply, (a) so far as may be, in relation to Union territory tax as they apply in relation to central tax as if they were enacted under this Act; (b) subject to the following modifications and alterations which the Central Government considers necessary and desirable to adapt those provisions to the circumstances, namely:- (i) references to this Act shall be deemed to be references to the Union Territory Goods and Services Tax Act, 2017 ; (ii) references to Commissioner shall be deemed to be references to Commissioner of Union territory tax as defined in clause (2) of section 2 of this Act; (iii) references to officers of central tax shall be deemed to be references to officers of Union territory tax ; (iv) references to central tax shall be deemed to be references to Union territory tax and vice versa; (v) references to Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be references to Commissioner of central tax ; (vi) references to State Goods and Services tax Act or Union Territory Goods and Services Tax Act shall be deemed to be references to Central Goods and Services Tax Act ; (vii) references to State tax or Union territory tax shall be deemed to be references to central tax .

56/2023 - Dated: 28-12-2023 - Central GST (CGST) - Relevant date of issuance of order u/s 73(10) of CGST Act, 2017 for the financial year 2018-19 and 2019-20 extended - Date extended exercising the powers u/s 168A
20/2023 - Dated: 19-10-2023 - Union Territory GST (UTGST) Rate - Imitation zari thread or yarn made out of Metallised polyester film /plastic film no refund of unutilised input tax credit shall be allowed - Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017 as amended.
15/2023 - Dated: 19-10-2023 - Union Territory GST (UTGST) Rate - Supplies not eligible for refund of unutilised ITC under UTGST Act construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly - Notification No 15/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.
13/2023 - Dated: 19-10-2023 - Union Territory GST (UTGST) Rate - Exemptions on supply of services under UTGST Act - entries added - Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.
12/2023 - Dated: 19-10-2023 - Union Territory GST (UTGST) Rate - Rates for supply of services under UTGST Act - conditions added - Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.
07/2023 - Dated: 26-7-2023 - Union Territory GST (UTGST) Rate - Exemptions on supply of services under UTGST Act - Satellite launch services notified - Notification No. 12/2017 as amended - Change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
06/2023 - Dated: 26-7-2023 - Union Territory GST (UTGST) Rate - Rates for supply of services under UTGST Act- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 - Notification No. 11/2017 as amended.
05/2023 - Dated: 9-5-2023 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
09/2023 - Dated: 31-3-2023 - Central GST (CGST) - Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the CGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified
01/2023 - Dated: 28-2-2023 - Union Territory GST (UTGST) Rate - Exemptions on supply of services under UTGST Act - notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - amend notification No. 12/2017- Union Territory Tax (Rate) so as to .
15/2022 - Dated: 30-12-2022 - Union Territory GST (UTGST) Rate - Exemptions on supply of services under UTGST Act - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017
10/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 02/2022-Union Territory Tax (Rate), dated the 31st March, 2022
09/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. . 5/2017-Union Territory Tax (Rate), dated the 28th June, 2017
04/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017
04/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) - Seeks to amend Notification No. 02/2017-Union Territory Tax, dated the 27th June, 2017
03/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate), dated the 28th June, 2017
03/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) - Seeks to amend Notification No. 02/2019-Union Territory Tax, dated the 7th March, 2019
13/2022 - Dated: 5-7-2022 - Central GST (CGST) - Period of limitation for issue of Show cause notice (SCN) or passing order for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
02/2022 - Dated: 31-3-2022 - Union Territory GST (UTGST) - Seeks to amend Notification No. 02/2017-Union Territory Tax, dated the 27th June, 2017
02/2022 - Dated: 31-3-2022 - Union Territory GST (UTGST) Rate - Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
01/2022 - Dated: 31-3-2022 - Union Territory GST (UTGST) - Seeks to amend Notification No. 02/2019-Union Territory Tax, dated the 7th March, 2019
22/2021 - Dated: 31-12-2021 - Union Territory GST (UTGST) Rate - Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
16/2021 - Dated: 18-11-2021 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017
15/2021 - Dated: 18-11-2021 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 11/2017- Union Territory Tax (Rate), dated the 28th June, 2017
07/2021 - Dated: 30-9-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
06/2021 - Dated: 30-9-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
34/2021 - Dated: 29-8-2021 - Central GST (CGST) - Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.
04/2021 - Dated: 14-6-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021
03/2021 - Dated: 2-6-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
02/2021 - Dated: 2-6-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
24/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021
02/2021 - Dated: 1-6-2021 - Union Territory GST (UTGST) - Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
14/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
01/2021 - Dated: 1-5-2021 - Union Territory GST (UTGST) - Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
91/2020 - Dated: 14-12-2020 - Central GST (CGST) - Seeks to make amendment to Notification no. 35/2020-Central Tax, dated the 3rd April, 2020 - Extension of validity of e-way bills
05/2020 - Dated: 16-10-2020 - Union Territory GST (UTGST) Rate - Amendment in Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017
04/2020 - Dated: 30-9-2020 - Union Territory GST (UTGST) Rate - Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
66/2020 - Dated: 21-9-2020 - Central GST (CGST) - Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020
65/2020 - Dated: 1-9-2020 - Central GST (CGST) - Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020
56/2020 - Dated: 27-6-2020 - Central GST (CGST) - Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.
55/2020 - Dated: 27-6-2020 - Central GST (CGST) - Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
02/2020 - Dated: 24-6-2020 - Union Territory GST (UTGST) - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
47/2020 - Dated: 9-6-2020 - Central GST (CGST) - Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June
46/2020 - Dated: 9-6-2020 - Central GST (CGST) - Seeks to extend period to pass order under Section 54(7) of CGST Act.
40/2020 - Dated: 5-5-2020 - Central GST (CGST) - Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
01/2020 - Dated: 8-4-2020 - Union Territory GST (UTGST) - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
35/2020 - Dated: 3-4-2020 - Central GST (CGST) - Extension of validity of e-way bills.
02/2020 - Dated: 26-3-2020 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 11/2017- Union Territory Tax (Rate), dated the 28th June, 2017
28/2019 - Dated: 31-12-2019 - Union Territory GST (UTGST) Rate - To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
25/2019 - Dated: 30-9-2019 - Union Territory GST (UTGST) Rate - Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.
23/2019 - Dated: 30-9-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
20/2019 - Dated: 30-9-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
18/2019 - Dated: 30-9-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
11/2019 - Dated: 29-6-2019 - Union Territory GST (UTGST) Rate - Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
10/2019 - Dated: 10-5-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
Order No. 3/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Third Removal of Difficulties) Order, 2019
9/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).
08/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
06/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
04/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
03/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
Order No. 2/2019 - Dated: 8-3-2019 - Union Territory GST (UTGST) - Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019 - Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.
02/2019 Union Territory Tax - Dated: 7-3-2019 - Union Territory GST (UTGST) - To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhs.
02/2019 - Dated: 7-3-2019 - Union Territory GST (UTGST) Rate - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs
ORDER No. 01/2019 - Dated: 1-2-2019 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2019
27/2018 - Dated: 31-12-2018 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
13/2018 - Dated: 28-9-2018 - Union Territory GST (UTGST) - Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent
12/2018 - Dated: 28-9-2018 - Union Territory GST (UTGST) - Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent
20/2018 - Dated: 26-7-2018 - Union Territory GST (UTGST) Rate - Seeks to amend Notification 05/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
F. No. 31013/16/2017-ST-I-DoR - G.S.R. 524(E) - Dated: 4-6-2018 - Central GST (CGST) - Goods and Services Tax Settlement of Funds (Second Amendment) Rules, 2018.
21/2018 - Dated: 18-4-2018 - Central GST (CGST) - Seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
F. No. 31013/16/2017-ST-I-DoR - G.S.R. 145(E) - Dated: 6-2-2018 - Central GST (CGST) - Goods and Services Tax Settlement of Funds (Amendment) Rules, 2018
1/2018 - Dated: 1-1-2018 - Union Territory GST (UTGST) - Union Territory Tax seeks to further amend notification No. 2/2017 - Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers
46/2017 - Dated: 14-11-2017 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table
44/2017 - Dated: 14-11-2017 - Union Territory GST (UTGST) Rate - Seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics
17/2017 - Dated: 24-10-2017 - Union Territory GST (UTGST) - Application of notifications issued u/s 21 of the CGST Act, 2017 for the purpose of UTGST automatically.
Order No. 01/2017 - Dated: 13-10-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017
31/2017 - Dated: 13-10-2017 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST
16/2017 - Dated: 13-10-2017 - Union Territory GST (UTGST) - Seeks to amend notification No. 2/2017-Union Territory Tax - - turnover limit for Composition Levy
29/2017 - Dated: 22-9-2017 - Union Territory GST (UTGST) Rate - Seeks to amend notification no. 5/2017- Union Territory Tax (Rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics
24/2017 - Dated: 21-9-2017 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services
23/2017 - Dated: 22-8-2017 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 17/2017-UTT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc
20/2017 - Dated: 22-8-2017 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6%.
F. No. 31013/16/2017-ST-I-DoR - G.S.R. 964(E) - Dated: 27-7-2017 - Central GST (CGST) - Goods and services Tax Settlement of funds Rules, 2017
10/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Fixes the rate of interest per annum
09/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
08/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
07/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
06/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
05/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
04/2017 - Dated: 30-6-2017 - Union Territory GST (UTGST) - Central Government notifies www.gst.gov. as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill
17/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)
16/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Specified agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act
15/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Supplies not eligible for refund of unutilised ITC under UTGST Act
14/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act
12/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Exemptions on supply of services under UTGST Act
11/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Rates for supply of services under UTGST Act
09/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Exempting supplies to a TDS deductor by a supplier, who is not registered
06/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
05/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Specified supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act
01/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - UTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods
02/2017 - Dated: 27-6-2017 - Union Territory GST (UTGST) - Seeks to notify the turnover limit for Composition Levy for UTGST and Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)
01/2017 - Dated: 21-6-2017 - Union Territory GST (UTGST) - Certain sections of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) came into force w.e.f. 22.06.2017