The Union Territory Goods and Services Tax Act, 2017
Central · 2017
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3Officers under this Act.
- S. 4Authorisation of officers.
- S. 5Powers of officers.
- S. 6Authorisation of officers of central tax as proper officer in certain circumstances.
- S. 7Levy and collection.
- S. 8Power to grant exemption from tax.
- S. 8APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice.
- S. 9Payment of tax.
- S. 9AUtilisation of input tax credit.
- S. 9BOrder of utilisation of input tax credit.
- S. 10Transfer of input tax credit.
- S. 11Officers required to assist proper officers.
- S. 12Tax wrongfully collected and paid to Central Government or Union territory Government.
- S. 13Recovery of tax.
- S. 14Definitions.
- S. 15Constitution of Authority for Advance Ruling.
- S. 16Constitution of Appellate Authority for Advance Ruling.
- S. 17Migration of existing tax payers.
- S. 18Transitional arrangements for input tax credit.
- S. 19Transitional provisions relating to job work.
- S. 20Miscellaneous transitional provisions.
- S. 21Application of provisions of Central Goods and Services Tax Act.
- S. 22Power to make rules.
- S. 23General power to make regulations.
- S. 24Laying of rules, regulations and notifications.
- S. 25Power to issue instructions or directions.
- S. 26Removal of difficulties.