THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

ACT NO. 14 OF 2017 · Enacted [12th April, 2017.] · 28 sections

PRELIMINARY

Section 1.Short title, extent and commencement.

Section 2.Definitions.

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 in certain circumstances.

LEVY AND COLLECTION OF TAX

Section 7.Levy and collection.

Section 8.Power to grant exemption from tax.

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.

INSPECTION, SEARCH, SEIZURE AND ARREST

Section 11.Officers required to assist proper officers.

DEMANDS AND RECOVERY

Section 12.Tax wrongfully collected and paid to Central Government or Union territory Government.

Section 13.Recovery of tax.

ADVANCE RULING

Section 14.Definitions.

Section 15.Constitution of Authority for Advance Ruling.

Section 16.Constitution of Appellate Authority for Advance Ruling.

TRANSITIONAL PROVISIONS

Section 17.Migration of existing tax payers.

Section 18.Transitional arrangements for input tax credit.

Section 19.Transitional provisions relating to job work.

Section 20.Miscellaneous transitional provisions.

MISCELLANEOUS

Section 21.Application of provisions of Central Goods and Services Tax 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.