Notes on clauses

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed for carrying out the purposes of the proposed Act. Clause 4 confers power on the Administrator to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of the proposed Act. Clause 5 provides for conditions and exceptions for exercising the powers by the Union territory tax officers. Clause 6 provides for aut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Council; (ii) the Central Government to notify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both, on the recommendations of the Council; (iii) the Union territory tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a register .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... input tax credit of integrated tax and input tax credit of Union territory tax is to be utilised. Clause 10 provides for transfer of credit of Union territory tax to the integrated tax account when Union territory tax credit has been used for payment of central tax. Clause 11 provides for officers of Police, Railways, Customs and other officers engaged in collection of land revenue to as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... posed Act, if the said taxpayer is required to be registered under the provisions of the proposed Act. Clause 18 provides for transitional arrangements for carrying forward of input tax credit available under the existing law. Clause 19 provides for transitional provisions relating to job-work. Clause 20 provides for miscellaneous provisions for transition of existing tax payers in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al Government to make such provisions not inconsistent with the provisions of the proposed Act or the rules or regulations by a general or special order, on the recommendations of the Council within a period of three years from the date of commencement of the proposed Act. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X