Union Territory Goods and Services Tax (UTGST) Act, 2017 notified by Govt.

Govt. Notification on ‘Union Territory Goods and Services Tax (UTGST) Act, 2017’

The Union Territory Goods and Services Tax (UTGST) Act, 2017 has been notified by the Govt., relating to provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories under the GST regime and the matter connected therewith or incidental thereto.

Chapter-wise/ Section-wise Index of Contents of UTGST Act, 2017

Chapter/ Section/ Particulars
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
CHAPTER – III (LEVY AND COLLECTION OF TAX)
Section 7: Levy and Collection of Tax
Section 8: Power to Grant Exemption from Tax
CHAPTER – IV (PAYMENT OF TAX)
Section 9: Payment of Tax
Section 10: Transfer of Input Tax Credit (ITC)
CHAPTER – V (INSPECTION, SEARCH, SEIZURE AND ARREST)
Section 11: Officers Required to Assist Proper Officers
CHAPTER – VI (DEMAND AND RECOVERY)
Section 12: Tax Collected Wrongfully and paid to Central/ UT Govt
Section 13: Recovery of Tax
CHAPTER – VII (ADVANCE RULING)
Section 14: Advance Ruling – 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 (Transitional Provisions)
Section 18: Transitional Arrangements for Input Tax Credit (ITC)
Section 19: Transitional Provisions relating to Job Work
Section 20: Miscellaneous Transitional Provisions
CHAPTER – IX (MISCELLANEOUS)
Section 21: Application of Provisions of CGST 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
 Download PDF Copy of Notification on UTGST Act, 2017

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