Section 21 of UTGST Act 2017: Application of Provisions of CGST Act

Provisions under Section 21 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Application of Provisions of Central Goods and Services Tax (CGST) Act”, are as under:

Section 21 of UTGST Act 2017: Application of Provisions of Central Goods and Services Tax Act (CHAPTER IX – MISCELLANEOUS)

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’’.

Amendments History:

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Commentary on Section 21 of UTGST Act, 2017

Section 21 of the UTGST Act, 2017 outlines the application of provisions from the Central Goods and Services Tax (CGST) Act to the Union Territory Goods and Services Tax (UTGST) Act. This section essentially explains that many of the provisions of the CGST Act will apply to the UTGST Act as well, with certain modifications and alterations to suit the specific circumstances of Union territory tax.

The provisions of the CGST Act that apply to the UTGST Act include 27 items as listed above. These provisions are applied to the UTGST Act with certain modifications, which include:

i) References to “this Act” will be deemed to refer to the UTGST Act, 2017.

ii) References to “Commissioner” will be deemed to refer to the Commissioner of Union territory tax.

iii) References to “officers of central tax” will be deemed to refer to officers of Union territory tax.

iv) References to “central tax” will be deemed to refer to Union territory tax and vice versa.

v) References to “Commissioner of State tax or Commissioner of Union territory tax” will be deemed to refer to the Commissioner of central tax.

vi) References to “State Goods and Services Tax Act or Union Territory Goods and Services Tax Act” will be deemed to refer to the CGST Act.

vii) References to “State tax or Union territory tax” will be deemed to refer to central tax.

By incorporating these provisions, the UTGST Act maintains a consistent framework with the CGST Act, making it easier for businesses and taxpayers to navigate the tax regime in Union territories.

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Note: The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended  through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.