The Union Territory Goods and Services Tax Act, 2017

Sections

1. IX — MISCELLANEOUS
2. 1Subs. by Act 12 of 2020, s. 138, for "three years" (w.e.f. 27-03-2020)
3. 2The present tax system on goods and services in the Union territories is facing certain difficulties which are as under
4. 3In view of the above, it has become necessary to have a Central Legislation, namely, the Union Terri
5. 4The proposed Legislation will simplify and harmonise the indirect tax regime in the country. It is e
6. II — ADMINISTRATION
7. 5Powers of officers
8. IX — MISCELLANEOUS
9. 6The Notes on clauses explain in detail the various provisions contained in the Union Territory Goods and Services Tax Bill, 2017
10. 7The Bill seeks to achieve the above objectives
11. III — LEVY AND COLLECTION OF TAX
12. 8Power to grant exemption from tax
13. 8APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice
14. IV — PAYMENT OF TAX
15. 9Payment of tax
16. 9AUtilisation of input tax credit
17. 9BOrder of utilisation of input tax credit
18. 10Transfer of input tax credit
19. V — INSPECTION, SEARCH, SEIZURE AND ARREST
20. 11Officers required to assist proper officers
21. VI — DEMANDS AND RECOVERY
22. 12Tax wrongfully collected and paid to Central Government or Union territory Government
23. 13Recovery of tax
24. VII — ADVANCE RULING
25. 15Constitution of Authority for Advance Ruling
26. 16Constitution of Appellate Authority for Advance Ruling
27. VIII — TRANSITIONAL PROVISIONS
28. 17Migration of existing tax payers
29. 18Transitional arrangements for input tax credit
30. 19Transitional provisions relating to job work
31. 20Miscellaneous transitional provisions
32. IX — MISCELLANEOUS
33. 21Application of provisions of Central Goods and Services Tax Act
34. 22Power to make rules
35. 23General power to make regulations
36. 24Laying of rules, regulations and notifications
37. 25Power to issue instructions or directions
38. 26Removal of difficulties