Union Territory Goods and Services Tax Act 2017

 

 

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 in certain circumstances

 

Chapter III Levy and Collection of Tax

Section 7 : Levy and collection

Section 8 : Powers to grant exemption from tax

 

Chapter IV Payment of Tax

Section 9 : Payment of tax

Section 10 : Transfer of input tax credit

 

Chapter V Inspection, Search, Seizure and arrest

Section 11 : Officers required to assist proper officers

 

Chapter VI Demands and Recovery

Section 12 : Tax wrongfully collected and paid to central government or union territory Government

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

Section 18 : Transitional arrangement for input tax credit

Section 19 : Transitional provision relating to job work

Section 20 : Miscellaneous Transitional Provisions

 

 

Chapter IX 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 and directions

Section 26 : Removal Difficulties

 

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