Union Territory Goods and Services Tax (UTGST) Act, 2017 (Chapter-wise/ Section-wise Index and Download PDF Copy of Notification)

Chapter-wise/ Section-wise Index of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to provisions for levy and collection of tax on intra-State supply of goods and services by the Union Territories, as notified/ amended by Govt. of India/ CBIC upto 30 Aug. 2018:

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 9A: Utilisation of input tax credit

Section 9B: Order of utilisation of input tax credit

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

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The Union Territory Goods and Services Tax (UTGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the UTGST (Amendment) Act 2018 vide Notification No. 1/2019 Union Territory Tax dt. 29 Jan. 2019 , except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the UTGST Amendment Act, 2018 itself.

Related Posts:

UTGST Rules, 2017 notified by CBEC for UTs

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

Integrated Goods and Services Tax (IGST) Act, 2017 (Section-wise/ Chapter-wise)

IGST Rules 2017 (Same as CGST Rules): Integrated Tax Notification 4/2017