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The Union Territory Goods and Services Tax Act, 2017

[Act No. 14 of 2017]

[12th April, 2017.]

Title The Union Territory Goods and Services Tax Act, 2017
Sections: Particulars:
Chapter I Preliminary
1. Short title, extent and commencement
2. [Repealed.]
Chapter II Administration
3. Officers under this Act
4. Authorisation of officers
5. Powers of officers
6. Authorisation of officers of central tax as proper officer in certain circumstances
Chapter III Levy and Collection of Tax
7. Levy and collection
8. Power to grant exemption from tax
Chapter IV Payment of Tax
9. Payment of tax
9A. Utilisation of input tax credit
9B. Order of utilisation of input tax credit
10. Transfer of input tax credit
Chapter V Inspection, Search, Seizure and Arrest
11. Officers required to assist proper officers
Chapter VI Demands and Recovery
12. Tax wrongfully collected and paid to Central Government or Union territory Government
13. Recovery of tax
Chapter VII Advance Ruling
14. Definitions
15. Constitution of Authority for Advance Ruling.
16. Constitution of Appellate Authority for Advance Ruling.
Chapter VIII Transitional Provisions
17. Migration of existing tax payers
18. Transitional arrangements for input tax credit
19. Transitional provisions relating to job work
20. Miscellaneous transitional provisions
Chapter IX Miscellaneous
21. Application of provisions of Central Goods and Services Tax Act
22. Power to make rules
23. General power to make regulations
24. Laying of rules, regulations and notifications
25. Power to issue instructions or directions
26. Removal of difficulties

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