The UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017

uttarakhand · 2017

The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.

S. 1Subs
S. 2inserted
S. 3The section appoints various classes of officers for implementing the Uttarakhand Goods and Services Tax Act.
S. 4Section 4 appoints officers and defines their jurisdictions under the Uttarakhand Goods and Services Tax Act, 2017.
S. 5Section 5 defines various services, including property renting, construction, intellectual property use, and IT software development, as taxable supplies under Uttarakhand GST.
S. 6Section 6 authorizes central tax officers to act under the Uttarakhand Act, with specific conditions and coordination between the two acts.
S. 7(1) For the purposes of this Act, the expression “supply” includes–– Scope of supply
S. 8Section 8 determines tax liability for composite or mixed supplies by treating them as the principal or highest-taxed supply.
S. 9Section 9 of the Uttarakhand Goods and Services Tax Act, 2017 levies and regulates GST on intra-state supplies of goods and services, except alcoholic liquor, and allows reverse charge mechanism for certain supplies.
S. 10Section 10 allows small registered businesses in Uttarakhand to pay a fixed composition levy instead of regular GST, with rates varying based on business type.
S. 11Section 11 grants the government power to exempt certain goods or services from tax in public interest.
S. 12Section 12 determines the time when tax on goods becomes payable, as the earlier of invoicing or payment receipt.
S. 13Section 13 determines the time when tax on services becomes payable, typically when the service is provided or payment is received.
S. 14Section 14 determines the time of supply for goods or services when there is a change in tax rate, based on invoice and payment dates.
S. 15Section 15 of the Uttarakhand Goods and Services Tax Act, 2017, defines the value of taxable supplies as transaction value plus certain additional costs and excludes certain discounts.
S. 16Section 16 of the Uttarakhand Goods and Services Tax Act, 2017 allows registered persons to claim input tax credit for goods or services used in business, provided they have proper invoices and have received the goods or services.
S. 17Section 17 apportions input tax credit for goods/services used partly for business and exempt purposes, with specific rules for financial institutions.
S. 18Section 18 allows registered businesses to claim input tax credit for goods in stock before becoming liable for tax under the Uttarakhand GST Act.
S. 19Section 19 allows input tax credit for goods sent to job workers for job work, even if not returned or received within a year.
S. 21Section 21 mandates recovery of excess credit distributed by Input Service Distributors, with applicable interest and recovery procedures.
S. 22Section 22 mandates registration for suppliers in Uttarakhand with an annual turnover exceeding specified thresholds for taxable supplies of goods or services.
S. 23(1) The following persons shall not be liable to registration, namely:–– Persons not liable for registration
S. 28Section 28 mandates registered persons to update registration details with the proper officer and outlines approval or rejection procedures for amendments.
S. 29Section 29 allows the proper officer to cancel or suspend a GST registration under various circumstances, including business discontinuation or failure to file returns.
S. 30Section 30 allows a registered person to apply for revocation of their cancelled registration within 30 days, with possible extensions.
S. 31Section 31 mandates registered persons to issue tax invoices for taxable goods and services, detailing description, quantity, value, tax, and other prescribed particulars.
S. 32Section 32 prohibits unauthorized collection of tax by unregistered persons and mandates registered persons to collect tax as per the Act's provisions.
S. 33Section 33 mandates tax indication on invoices and assessment documents for all taxable supplies.
S. 34Section 34 allows registered persons to issue credit or debit notes to adjust tax liabilities for overcharged or undercharged supplies.
S. 35Section 35 mandates registered persons to maintain detailed accounts of goods production, supplies, stock, tax credits, and taxes, and allows for electronic record-keeping.
S. 36Section mandates retention of tax records for seven years or longer if involved in legal proceedings or investigations.
S. 37Section 37 mandates registered persons to electronically report outward supplies details by the 10th day after the tax period, with possible extensions.
S. 38Section 38 mandates registered persons to electronically furnish details of inward supplies and credit/debit notes by the 15th day of the following month.
S. 39Section 39 outlines the interest and refund procedures for output tax liability adjustments under the Uttarakhand Goods and Services Tax Act, 2017.
S. 40Registered person must declare outward supplies made before registration in first return after registration.
S. 41Section 41 allows registered persons to claim provisional input tax credit in their returns, to be used for output tax payments.
S. 42Section 42 matches inward supply details with outward supply and customs tax to verify and reclaim input tax credit.
S. 43Section 43 mandates matching of credit notes and input tax credits to ensure accurate tax liability adjustments.
S. 45Section mandates a final return filing within three months for cancelled registered persons under GST.
S. 46Section mandates issuing notices to registered persons for filing missing tax returns within fifteen days.
S. 47Section imposes late fee up to ₹5,000 for failing to submit required details or returns on time.
S. 48Section 48 outlines the approval, duties, and responsibilities of approved goods and services tax practitioners in Uttarakhand.
S. 49Section 49 outlines the process for crediting tax, interest, penalty, and other payments to a person's electronic ledger.
S. 49BThe section allows the government to prescribe the order for using input tax credit for various taxes.
S. 50Section 50 imposes interest at up to 18% on late tax payments under the Uttarakhand Goods and Services Tax Act.
S. 51(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate, - Tax deduction at s
S. 52Section 52 mandates electronic commerce operators to collect and remit a tax on behalf of suppliers, with specific reporting requirements.
S. 531[53A
S. 54Section 54 outlines the conditions and timelines for claiming tax and interest refunds under the Uttarakhand Goods and Services Tax Act, 2017.
S. 5546 of 1947
S. 56Section 56 mandates interest on delayed tax refunds, up to 6% or 9% depending on the finality of the refund order.
S. 57Section establishes a Consumer Welfare Fund to receive tax amounts, investment income, and other prescribed funds.
S. 58Section 58 mandates the government to use funds for consumer welfare and maintain proper records for accountability.
S. 59Registered persons must self-assess and file tax returns for each period as per section 39.
S. 60Section 60 allows provisional tax payments when the taxable value or rate is uncertain, with a final assessment due within six months.
S. 61The section allows scrutiny of tax returns by proper officers and initiates corrective actions if discrepancies are not satisfactorily explained.
S. 62Section 62 allows the proper officer to assess tax liability if a registered person fails to file returns, even after notice.
S. 63The section allows the proper officer to assess tax for unregistered or cancelled-registered persons liable to pay, within five years.
S. 64Section 64 allows proper officers to conduct summary assessments to prevent revenue loss, with appeal options for taxpayers.
S. 65Section 65 authorizes tax authorities to audit registered persons' records and requires timely completion within three months, extendable by up to six months.
S. 66Section 66 allows Assistant Commissioners to order special audits of registered persons' records if value or credit limits seem incorrect, with prior Commissioner approval.
S. 67Section 67 authorizes Joint Commissioners to inspect, search, and seize goods to prevent tax evasion under the Uttarakhand Goods and Services Tax Act, 2017.
S. 68Section 68 mandates the government to require documents and devices for high-value consignments and allows officers to inspect goods and verify documents.
S. 69Section 69 authorizes State tax officers to arrest and process individuals for specified tax offenses under the Uttarakhand Goods and Services Tax Act, 2017.
S. 70Section 70 grants the proper officer power to summon individuals for evidence or documents in tax inquiries, deemed judicial proceedings.
S. 71Section 71 authorizes tax officers to inspect business premises and records to ensure compliance with tax laws.
S. 72Section mandates police, railway, customs, and land revenue officers to assist in implementing the GST Act, with potential for others to be added by government notification.
S. 73Section 73 mandates the proper officer to issue notices for tax not paid or erroneously refunded, requiring the liable party to show cause for specified amounts, interest, and penalties.
S. 74Section 74 mandates the proper officer to issue notices for tax evasion or fraud, requiring taxpayers to show cause for specified penalties and interest.
S. 75Section excludes stay periods from tax determination timelines if a court halts service of notice or order.
S. 76Section 76 mandates tax collectors to pay collected tax to the government and imposes penalties for non-compliance.
S. 77Section 77 allows refund of wrongly paid taxes on supplies later deemed inter-State, and no interest on taxes for intra-State supplies later deemed inter-State.
S. 78Section mandates payment of tax within three months or as specified by officer, or face recovery proceedings.
S. 79Section 79 outlines methods for recovering unpaid taxes under the Uttarakhand Goods and Services Tax Act, 2017.
S. 80The section allows a taxable person to pay dues in monthly installments up to 24, with interest, but defaults make the entire balance due immediately.
S. 81Section voids property transfers intended to defraud tax dues, unless made in good faith, for adequate consideration, or with proper officer's permission.
S. 82Section 82 ensures that tax, interest, and penalties are a first charge on the debtor's property.
S. 83Section allows Commissioner to provisionally attach property to protect government revenue for one year.
S. 84Section 84 allows continuation of tax recovery proceedings without a new notice if dues are enhanced, and no new notice is needed if dues are reduced.
S. 85Section 85 ensures joint liability for unpaid tax upon business transfer and new tax obligations for the transferee.
S. 86Agents and principals jointly and severally liable for tax on goods supplied or received by the agent.
S. 87Section 87 treats amalgamated companies as distinct entities until the merger order takes effect, including inter-company transactions in their taxable turnover.
S. 88Section 88 outlines the notification and liability requirements for liquidators and directors during company liquidation for tax recovery.
S. 89Section 89 makes directors of private companies liable for unpaid taxes unless they prove no negligence, and exempts them from liability if the company converts to public.
S. 90Section 90 makes partners of a firm jointly and severally liable for tax, interest, or penalty, even if they retire.
S. 91This section holds guardians, trustees, or agents liable for tax, interest, or penalties for businesses of minors or incapacitated persons, treating them as if the person were capable.
S. 92Section 92 allows tax, interest, or penalty to be levied and recovered from the Court of Wards, Administrator General, or receiver managing a business under court control.
S. 93Section 93 outlines the liability for tax, interest, or penalty when the liable person dies or a Hindu Undivided Family or association is partitioned.
S. 94Section 94 outlines the liability of former partners or members for taxes, interest, and penalties after a firm or association discontinues business.
S. 95Section 95 defines key terms used in the chapter related to advance rulings for GST in Uttarakhand.
S. 96Section 96 establishes an Advance Ruling Authority in Uttarakhand for Goods and Services Tax, appointing central and state tax officers as members.
S. 97Section 97 allows applicants to seek advance rulings on GST classification, applicability, supply determination, input tax credit, and registration requirements.
S. 98Section 98 of the Uttarakhand Goods and Services Tax Act, 2017, outlines procedures for resolving conflicting advance rulings and appeals to the National Appellate Authority.
S. 99Establishes an Appellate Authority for hearing appeals against advance rulings on GST in Uttarakhand.
S. 100Section 100 allows appeals against advance rulings within 30 days, with possible extensions for valid reasons.
S. 101The Appellate Authority can confirm or modify a ruling within 90 days after an appeal or reference.
S. 101CThe National Appellate Authority reviews and decides appeals on tax rulings, confirming or modifying them within 90 days.
S. 102Section 102 allows the Authority or Appellate Authority to amend advance rulings to correct errors, but not to increase tax liability without a hearing.
S. 103Section 103 makes advance rulings by tax authorities binding on specific applicants and officers unless circumstances change.
S. 104The section allows the Authority to declare an advance ruling void if it was obtained fraudulently.
S. 1055 of 1908
S. 106The Uttarakhand Goods and Services Tax Act allows the Authority to set its own procedures for handling appeals.
S. 107Section 107 allows aggrieved parties to appeal decisions under the Uttarakhand GST Act to an Appellate Authority within three months.
S. 108Section 108 grants the Revisional Authority power to review and correct erroneous tax decisions if prejudicial to revenue, subject to certain conditions.
S. 109Section 109 establishes the Goods and Services Tax Tribunal as the appellate authority for appeals under the Uttarakhand GST Act.
S. 110Section 110 details the qualifications, appointment, salary, and removal of President and Members of the State and Area Benches in Uttarakhand.
S. 111—
S. 112Section 112 allows appeals against certain tax orders to the Appellate Tribunal, with some orders below ₹50,000 not admissible.
S. 113Section 113 of the Uttarakhand Goods and Services Tax Act, 2017 allows the Appellate Tribunal to modify, annul, or refer appeals for further adjudication.
S. 114Section 114 grants the State President authority to delegate financial and administrative powers over the Appellate Tribunal to other members or officers, under supervision.
S. 115Section 115 provides interest on refunds of amounts paid for appeal admissions from payment date to refund date.
S. 116Section 116 allows individuals to appear before tax authorities via an authorized representative, defined as a relative, employee, advocate, accountant, retired tax officer, or authorized tax practitioner.
S. 117Section 117 allows aggrieved parties to appeal to the High Court from orders of the State or Area Benches if substantial legal questions are involved.
S. 118Section 118 allows appeals to the Supreme Court from orders of the Appellate Tribunal and High Court judgments certified for appeal.
S. 119Section 119 mandates payment of dues despite pending appeals to higher courts.
S. 120Section 120 allows the Commissioner to set monetary limits for appeals, and clarifies that not filing an appeal doesn't preclude future appeals or imply acquiescence.
S. 121Section 121 prohibits appeals against certain non-appealable decisions by state tax officers, including order transfers, document seizures, prosecution sanctions, and specific section 80 orders.
S. 122(1) Where a taxable person who–– Penalty for certain offences
S. 123Section penalizes failure to furnish required information returns under Uttarakhand GST Act with daily fines up to ₹5,000.
S. 124If any person required to furnish any information or return under section 151,— Fine for failure to furnish statist
S. 125Section 125 imposes a penalty up to ₹25,000 for violating any provisions of the Uttarakhand Goods and Services Tax Act, 2017 without a specified penalty.
S. 126Section 126 exempts minor tax breaches from penalties and mandates proportionate, fair penalties with due process.
S. 127Section 127 allows the proper officer to levy penalties for non-covered offenses after a hearing.
S. 128The section allows the government to waive penalties or late fees for certain taxpayers under specific conditions.
S. 129Section 129 allows detention or seizure of goods and conveyance in transit violating this Act, with release upon penalty payment.
S. 130Section 130 outlines penalties and confiscation of goods for tax evasion under the Uttarakhand Goods and Services Tax Act, 2017.
S. 131—
S. 132Section 132 penalizes individuals who evade tax by not issuing invoices for goods or services provided.
S. 133Section penalizes unauthorized disclosure of tax information by officials or service providers, with exceptions requiring government or commissioner approval for prosecution.
S. 134Section 134 mandates that only a First Class Magistrate can try offences under the Act, requiring Commissioner's sanction first.
S. 135Section presumes culpable mental state in prosecutions but allows accused to disprove it.
S. 136Section 136 allows statements made under summons to be used in prosecution if the declarant is unavailable or for justice.
S. 137Section 137 holds company officers, partners, and trustees liable for tax offenses committed by their entities, unless they prove lack of knowledge or due diligence.
S. 138—
S. 139Section 139 provides for provisional registration certificates for existing taxpayers and final registration under prescribed conditions.
S. 140Section 140 allows registered persons to claim input tax credit from previous tax returns, with certain exceptions.
S. 141Section 141 allows tax exemption for returned job work inputs if returned within six months, extendable by the Commissioner.
S. 142Section 142 allows refund of tax paid under existing law for returned goods and mandates supplementary invoices or credit notes for price revisions.
S. 143Section 143 allows registered persons to send inputs or capital goods to job workers without tax and bring them back or supply them after job work, with certain time limits and conditions.
S. 144Section presumes the authenticity of certain documents produced or seized under the Uttarakhand Goods and Services Tax Act.
S. 145Section 145 allows electronic documents, micro films, and computer printouts as evidence in tax proceedings without needing the original.
S. 146The section allows the government to establish a unified online platform for GST-related activities.
S. 147The section allows the government to declare certain intra-India goods supplies as "deemed exports" for tax purposes.
S. 148The section allows the government to set special procedures for certain registered persons regarding registration, returns, tax payment, and administration.
S. 149The Uttarakhand Goods and Services Tax Act assigns compliance rating scores to registered persons based on their tax compliance record.
S. 150Section 150 mandates certain persons to furnish an information return for tax collection purposes.
S. 151The section authorizes the Commissioner to request information related to the Act from any person.
S. 152Section 152 prohibits disclosure of confidential information without consent, except for public interest disclosures by the Commissioner.
S. 153Allows Assistant Commissioner-level officers to consult experts during tax case scrutiny, inquiry, or investigation.
S. 154The section allows the Commissioner to take samples of goods from taxable persons when deemed necessary.
S. 155The section states that the person claiming input tax credit must prove their eligibility.
S. 156—
S. 157Section 157 protects officials from legal proceedings for actions taken in good faith under the Uttarakhand Goods and Services Tax Act.
S. 158Section 158 prohibits disclosure of information provided under the Uttarakhand Goods and Services Tax Act, except as specified.
S. 159Section 159 allows the Commissioner to publish details of tax proceedings or prosecutions if deemed necessary for public interest.
S. 160Section 160 ensures that tax proceedings under the Act remain valid despite minor errors or omissions.
S. 161Section 161 allows authorities to correct apparent errors in their documents within six months, except for clerical errors, and must follow natural justice principles if rectification affects someone.
S. 162Civil courts lack jurisdiction to decide any GST Act-related matters except as specified in sections 117 and 118.
S. 163Section 163 imposes a fee for providing copies of orders or documents upon request.
S. 164The Uttarakhand Goods and Services Tax Act, 2017 authorizes the government to make rules for implementing the Act and to impose penalties for rule violations.
S. 165The section authorizes the government to issue notifications to create regulations aligning with the Act and its rules.
S. 166Section 166 mandates that government rules, regulations, and notifications under the Act must be presented to the State Legislature for thirty days for approval or modification.
S. 167Section 167 allows the Commissioner to delegate powers under the Act to other authorities or officers via notification.
S. 1682[168A
S. 169Section 169 outlines the methods for serving decisions, orders, or notices under the Uttarakhand Goods and Services Tax Act.
S. 170Section rounds off tax, interest, penalty, and refunds to the nearest rupee, increasing if fifty paise or more.
S. 171Section 171 mandates passing on tax rate reductions to customers and penalizes non-compliance, with a penalty for profiteering.
S. 172The section allows the government to issue orders to address any difficulties in implementing the Act.
S. 173Section 173 amends previous laws by omitting specific sections from two older Uttarakhand adaptation orders.
S. 174Act no 27 of 2005 Act no 23 of 2015 Act no 13 of 2008 Act no
S. 1860Section defines various terms related to business operations, places of supply, and roles under the Uttarakhand Goods and Services Tax Act, 2017.
S. 1872Section empowers the Appellate Tribunal to requisition records, issue witness examination commissions, and enforce its orders like a court decree.
S. 1882Section defines key terms used in the Uttarakhand Goods and Services Tax Act, 2017.
S. 1904Section 1904 ensures that amendments or repeals do not affect ongoing tax investigations, legal proceedings, or recoveries.
S. 1908The Appellate Tribunal under the Uttarakhand Goods and Services Tax Act has the authority to set its own procedures, guided by natural justice.
S. 1934Section 1934 empowers Reserve Bank of India officers under the 1934 Act to act in Uttarakhand Goods and Services Tax Act.
S. 1956Section defines key terms for the Uttarakhand Goods and Services Tax Act, 2017, including "services," "supplier," and "taxable supply."
S. 1961Section 1961 allows income tax authorities under the Income-tax Act, 1961 to access tax information.
S. 1974Section allows for compounding of certain GST offences by payment of a specified amount, except for specific repeat or severe offenders.
S. 1980Section defines key terms for the Uttarakhand Goods and Services Tax Act, including "company secretary," "competent authority," "composite supply," and "consideration."
S. 1988Section 1988 allows disclosure of tax information for legal proceedings, government functions, audits, and tax collection.
S. 1996Section 1996 pertains to the recognition of a depository under the Depositories Act, 1996.
S. 2003Section 2003 exempts electricity supplied by designated boards or licensees from GST.
S. 2013Section 2013 mandates certain entities to submit information returns on tax and transaction details, with a 30-day rectification period if deemed defective.
S. 2017The section specifies the commencement dates for various provisions of the Uttarakhand Goods and Services Tax Act, 2017.