Union Territory Goods and Services Tax (UTGST) Act, 2017 (Chapter-wise/ Section-wise)

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

THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 No. 14 of 2017 [12th April, 2017] An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:-

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

Related Posts:

1. UTGST Amendment Act 2018

2. Finance Act, 2019

3. Finance Act, 2020

4. Finance Act, 2021

5. Finance Act, 2022

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Note: The UTGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended  through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, 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 Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)

GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:

CGST: CGST Act/ Definitions, CGST Rules, GST Forms

IGST: IGST Act/ Definitions, IGST Rules

UTGST: UTGST Act/ Definitions, UTGST Rules

CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017

CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017

CBIC CGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017

CBIC CGST Rate Notifications: 2021, 2020, 2019, 2018, 2017

CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017

CBIC IGST Rate Notifications: 2020, 2019, 2018, 2017

CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017

CBIC UT Tax/ UTGST Rate Notifications: 2020, 2019, 2018, 2017

CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017

CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017

CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017

CBIC Press Releases: 2020, 2019, 2018, 2017

GST Portal/ Network (GSTN) Updates

Note: For Official/ updated copy, please visit the CBIC website.