The Union Territory Goods and Services Tax Act, 2017 || GstIndiaPathway

The Union Territory Goods and Services Tax Act, 2017

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INTRODUCTION

0 -

NO. 14 OF 2017 DATED 12.04.2017

CHAPTER I - PRELIMINARY

1 -

Short title, extent and commencement.

2 -

Definitions

CHAPTER II - ADMINISTRATION

3 -

Officers under this Act

4 -

Authorisation of officers

5 -

Powers of officers

6 -

Authorisation of officers of central tax as proper officer in certain circumstances.

CHAPTER III - LEVY AND COLLECTION OF TAX

7 -

Levy and collection

8 -

Power to grant exemption from tax

8A -

Power not to recover Goods and Services Tax not levied or short-levied as a result of General practice

CHAPTER IV - PAYMENT OF TAX

9 -

Payment of Tax

9-A -

Utilisation of input tax credit

9-B -

Order of utilization of input tax credit

10 -

Transfer of Input Tax Credit

CHAPTER V - INSPECTION, SEARCH, SEIZURE AND ARREST

11 -

Officers required to assist proper officers

CHAPTER VI - DEMANDS AND RECOVERY

12 -

Tax wrongfully collected and paid to Central Government or Union territory Government

13 -

Recovery of tax.

CHAPTER VII - ADVANCE RULING

14 -

Definitions

15 -

Constitution of Authority for Advance Ruling

16 -

Constitution of Appellate Authority for Advance Ruling.

CHAPTER VIII - TRANSITIONAL PROVISIONS

17 -

Migration of existing tax payers.

18 -

Transitional arrangements for Input Tax Credit.

19 -

Transitional provisions relating to Job Work.

20 -

Miscellaneous transitional provisions.

CHAPTER XI - MISCELLANEOUS

21 -

Application of provisions of Central Goods and Services Tax Act.

21(i) -

Scope of Supply

21(ii) -

Composition Levy

21(iii) -

Composite supply and mixed supply

21(iv) -

Time and Value of supply

21(v) -

Input tax credit

21(vi) -

Registration

21(vii) -

Tax Invoice, Credit and Debit Notes

21(viii) -

Accounts and Records

21(ix) -

Returns

21(x) -

Payment of Tax

21(xi) -

Tax Deduction at Source

21(xii) -

Collection of Tax at Source

21(xiii) -

Assessment

21(xiv) -

Refunds

21(xv) -

Audit

21(xvi) -

Inspection, Search, Seizure and Arrest

21(xvii) -

Demands and Recovery

21(xviii) -

Liability to pay in certain cases.

21(xix) -

Advance Ruling

21(xx) -

Appeals and Revision

21(xxi) -

Presumption as to documents

21(xxii) -

Offences and Penalties

21(xxiii) -

Job Work

21(xiv) -

Electronic Commerce

21(xxv) -

Settlement of funds

21(xxvi) -

Transitional Provisions

21(xxvii) -

Miscellaneous provisions including the provisions relating to the imposition of Interest and Penalty

22 -

Power to Make Rules.

23 -

General power to make regulations.

24 -

Laying of rules, regulations and notifications.

25 -

Power to issue instructions or directions

26 -

Removal of difficulties.