The UTTARAKHAND GST ACT

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 GST Act.
S. 4Section 4 appoints additional officers and defines the jurisdictional authority of various officers under the Uttarakhand GST Act.
S. 5Section 5 of the Uttarakhand GST Act defines various services considered as supplies, including renting, construction, and intellectual property use.
S. 6Section 6 authorizes central tax officers to enforce this state GST Act under specified conditions.
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, treating them as the principal or highest-taxed supply.
S. 9Section 9 of the Uttarakhand GST Act establishes the Uttarakhand Goods and Services Tax on intra-state supplies, except for certain exempted supplies, and allows for reverse charge provisions.
S. 10Section 10 allows small registered businesses in Uttarakhand to pay a lower GST rate instead of the standard tax, based on their turnover.
S. 11Section 11 allows the government to exempt certain goods or services from GST if it's deemed necessary for 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 when tax on services becomes payable in Uttarakhand, based on the earliest date of invoice issuance, payment receipt, or service provision.
S. 14Section 14 determines the time of supply for goods or services when there is a change in the tax rate, based on the dates of invoice issuance and payment receipt.
S. 15Section 15 of the Uttarakhand GST Act defines the value of taxable supplies, including certain costs and excluding discounts.
S. 16Section 16 of the Uttarakhand GST Act details conditions for input tax credit eligibility for registered persons.
S. 17Section 17 of the Uttarakhand GST Act details rules for apportioning input tax credit for mixed-use goods/services and exempt supplies.
S. 18Section 18 allows registered businesses to claim input tax credit for goods held in stock before becoming liable to pay GST.
S. 19Section 19 allows input tax credit for goods sent to job workers for job work, even if not returned within a year.
S. 21Section 21 mandates recovery of excess input tax credit distributed in violation of section 20, with applicable interest.
S. 22Section 22 mandates registration under the Uttarakhand GST Act for suppliers 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 to the proper officer and outlines the officer's approval process for amendments.
S. 29Section 29 allows the proper officer to cancel or suspend a GST registration under various conditions, including business discontinuation, changes in business structure, or non-compliance with tax return filing.
S. 30Section 30 allows a registered person to apply for revocation of their cancelled GST registration within 30 days, with possible extensions.
S. 31Section 31 mandates registered persons to issue tax invoices for goods and services supplied, detailing description, quantity, value, tax, and other prescribed particulars.
S. 32Section prohibits unauthorized collection of tax by unregistered persons and mandates registered persons to collect tax as per the Act's provisions.
S. 33Section mandates tax indication on invoices and assessment documents for all taxable supplies.
S. 34Section 34 allows registered persons to issue credit or debit notes for adjustments in tax invoices for goods or services supplied.
S. 35Section 35 mandates registered persons to maintain detailed accounts of goods and services transactions and allows for electronic record-keeping.
S. 36Section 36 mandates retention of business records for seven years unless under legal proceedings or investigation, then for one year post-conclusion.
S. 37Section 37 mandates registered persons to electronically report outward supply details by the tenth day after the tax period, with possible extensions.
S. 38Section 38 mandates registered persons to prepare and electronically submit 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 suppliers in the Uttarakhand GST Act regarding output tax liability adjustments.
S. 40Registered person must declare outward supplies made before registration in first return post-registration.
S. 41Section 41 allows registered persons to claim provisional input tax credit, which can only be used to pay output tax.
S. 42Section 42 mandates matching and reconciliation of input tax credits for registered persons in Uttarakhand GST Act.
S. 43Section 43 details the matching and reconciliation of credit notes and input tax credits for GST in Uttarakhand.
S. 45Section mandates a final return within three months for cancelled registrations of registered persons.
S. 46Section mandates issuing notices to registered persons to submit missing returns within fifteen days.
S. 47Section 47 imposes a late fee of up to ₹5,000 for failing to submit required supply or return details on time.
S. 48Section 48 outlines the approval, duties, and responsibilities of approved GST practitioners in Uttarakhand.
S. 49Section 49 mandates electronic crediting of tax payments and input tax credits to individual ledgers as prescribed.
S. 49BThe section allows the government to prescribe the order for using input tax credit for various taxes.
S. 50Section 50 imposes interest on taxpayers in Uttarakhand who fail to pay their GST on time, up to 18%.
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 GST at a rate up to 1% on net taxable supplies made through them.
S. 531[53A
S. 54Section 54 outlines the process for claiming tax refunds, including timelines and specific conditions for different entities.
S. 5546 of 1947
S. 56Section 56 mandates interest on delayed GST refunds, up to 6% or 9% depending on finality of refund order.
S. 57Section establishes a Consumer Welfare Fund to receive specified amounts, investment income, and other prescribed monies.
S. 58Section 58 mandates fund utilization for consumer welfare and requires maintaining proper accounts and annual statements.
S. 59Registered persons must self-assess GST and file returns for each tax period as specified.
S. 60Section 60 allows taxable persons to request provisional tax assessments and outlines conditions for final assessments and interest liabilities.
S. 61The section allows proper officers to scrutinize returns and take 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 within five years, after due notice.
S. 64Section allows proper officer to assess tax liability without delay to protect revenue, with recourse for errors.
S. 65Section 65 of the Uttarakhand GST Act allows tax authorities to audit registered persons, with specific timelines and notice requirements.
S. 66Section 66 allows officers to request special audits of registered persons' records if there's suspicion of incorrect value declaration or credit misuse, with a chartered accountant's report.
S. 67Section 67 authorizes Joint Commissioner-level officers to inspect, search, and seize goods or documents suspected of tax evasion under the Uttarakhand GST Act.
S. 68Section 68 mandates the government to require specified documents and devices for high-value goods consignments and allows inspections by proper officers.
S. 69Section 69 authorizes state tax officers to arrest and process individuals for specified GST offenses, with specific bail and custody procedures.
S. 70Section 70 grants the proper officer power to summon individuals for evidence or documents in GST inquiries, deemed judicial proceedings.
S. 71Section 71 grants officers access to business premises to inspect records for tax compliance audits.
S. 72Section 72 mandates police, railway, customs, and land revenue officers to assist in implementing the Uttarakhand GST Act, with potential for other officers to be empowered by the government.
S. 73Section 73 mandates the proper officer to issue notices for tax or credit discrepancies, requiring the liable party to show cause for specified amounts and penalties.
S. 74Section 74 mandates the proper officer to issue notices for tax evasion or fraud, requiring the liable party to pay the due amount plus interest and penalty.
S. 75Section excludes stay periods from tax determination timelines if fraud charges are not substantiated.
S. 76Section 76 mandates tax collectors to pay collected tax to the government and imposes penalties for non-compliance.
S. 77Section 77 provides for refund of taxes paid on mistaken inter-State supply classification and no interest on intra-State supply tax.
S. 78Section mandates payment of dues within three months or a shorter period set by the proper officer, with recovery proceedings if unpaid.
S. 79Section 79 outlines methods for recovering unpaid taxes under the Uttarakhand GST Act, including deductions, sales of goods, and third-party payments.
S. 80The section allows the Commissioner to extend tax payments in monthly installments, but defaults make the entire balance due immediately.
S. 81Section voids property transfers intended to defraud government revenue, unless made in good faith, for adequate consideration, or with proper officer's permission.
S. 82Section 82 ensures tax, interest, and penalty liabilities are first charges on the debtor's property.
S. 83The section allows the Commissioner to provisionally attach a taxable person's property to protect government revenue, with the attachment lasting up to one year.
S. 84Section 84 allows continuation of tax recovery proceedings without new notices if dues are enhanced, and no new notice if reduced.
S. 85Section 85 of the Uttarakhand GST Act outlines the joint liability for unpaid tax upon business transfer and the transferee's tax obligations.
S. 86Section holds both agent and principal jointly liable for tax on goods supplied or received by agent.
S. 87Section 87 of the Uttarakhand GST Act treats amalgamated companies as distinct entities for tax purposes until the merger order takes effect.
S. 88Section 88 details the notification and liability requirements for liquidators during company liquidation under the Uttarakhand GST Act.
S. 89Section 89 holds directors of private companies liable for unpaid taxes, interest, or penalties unless they prove no negligence, and exempts them if converted to public companies.
S. 90Section 90 makes partners jointly and severally liable for tax, interest, or penalty due from the firm, with specific rules for retired partners.
S. 91Section 91 states that taxes, interest, or penalties for business under this Act are levied on guardians or trustees managing for minors or incapacitated persons.
S. 92Section 92 allows tax, interest, or penalty to be levied on a court-controlled estate, with recovery from the court or receiver managing it.
S. 93Section 93 outlines liability for tax, interest, or penalty under the Uttarakhand GST Act when the liable person dies or the business 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 Uttarakhand GST Act for advance rulings, authorities, and applicants.
S. 96Section 96 establishes an Advance Ruling Authority in Uttarakhand, appointing central and state tax officers to provide rulings on tax matters.
S. 97Section 97 allows applicants to request advance rulings on GST classification, applicability, supply determination, and tax liability.
S. 98Section 98 of the Uttarakhand GST Act allows aggrieved parties to appeal conflicting advance rulings to the National Appellate Authority.
S. 99The Uttarakhand GST Act establishes an Appellate Authority for hearing appeals against advance rulings on GST.
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 rulings on appeals or references within 90 days.
S. 101CThe National Appellate Authority can confirm or modify rulings on appeals within 90 days.
S. 102Section 102 allows the Authority or Appellate Authority to amend certain orders to correct errors, but not if it increases tax liability without a hearing.
S. 103Section 103 of the Uttarakhand GST Act specifies the binding nature of advance rulings on specific applicants and officers.
S. 104The section allows the Authority to declare an advance ruling void if it was obtained fraudulently or through misrepresentation.
S. 1055 of 1908
S. 106Section 106 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, but not if an appeal is pending or certain time limits are exceeded.
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 members of the State and Area Benches in Uttarakhand GST Act.
S. 111—
S. 112Section 112 allows aggrieved parties to appeal against certain orders to the Appellate Tribunal within three months, with specific provisions for the Commissioner's review.
S. 113Section 113 outlines the powers of the Appellate Tribunal in the Uttarakhand GST Act to adjudicate appeals, including confirming, modifying, or annulling decisions.
S. 114Section 114 grants the State President authority to delegate financial and administrative powers to other members or officers of the Appellate Tribunal.
S. 115Section 115 mandates interest on refunds for amounts paid for appeal admissions from payment date to refund date.
S. 116Section 116 allows individuals to appear before tax authorities via authorized representatives, including relatives, employees, or professionals like advocates and accountants.
S. 117Section 117 allows aggrieved parties to appeal to the High Court if the order involves a substantial question of law, within 180 days.
S. 118Section 118 allows appeals to the Supreme Court from certain orders of the Appellate Tribunal and High Court decisions.
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, but non-filing in one case doesn't bar future appeals or imply acquiescence.
S. 121Section 121 of the Uttarakhand GST Act prohibits appeals against certain state tax decisions, including transfers, document seizures, prosecutions, and specific 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 violations of the Uttarakhand GST Act without a specific penalty.
S. 126Section 126 of the Uttarakhand GST Act exempts minor tax breaches from penalties and mandates fair, case-specific penalty imposition.
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 fees for certain taxpayers under specific conditions.
S. 129Section 129 allows detention or seizure of goods and conveyance if transported in violation, with release upon penalty payment.
S. 130Section 130 of the Uttarakhand GST Act authorizes confiscation of goods or conveyances and imposes penalties for tax evasion.
S. 131—
S. 132Section penalizes evasion of tax by not issuing invoices for goods or services provided.
S. 133Section 133 penalizes unauthorized disclosure of GST-related information by officials or service providers with imprisonment or fine.
S. 134Section 134 mandates that only with Commissioner's sanction can courts hear GST Act offenses, and only First Class Magistrates can try them.
S. 135Section presumes culpable mental state in GST Act offenses, but accused can disprove it.
S. 136Section 136 allows statements made under summons to be used in prosecution if the original person cannot testify.
S. 137Section 137 holds company officers, partners, and trustees liable for offenses committed by their entities, unless they prove lack of knowledge or due diligence.
S. 138—
S. 139Section 139 provides for provisional and final registration certificates for existing taxpayers under the Uttarakhand GST Act.
S. 140Section 140 allows registered persons to claim input tax credit from previous returns, with certain exceptions.
S. 141Section 141 allows tax exemption for returned inputs processed by job workers if returned within six months, extendable by the Commissioner.
S. 142Section 142 provides for tax refund and invoice adjustments for goods returned or price-revised under existing law after the appointed day.
S. 143Section 143 allows registered businesses to send inputs or capital goods to job workers without tax, and return them within specified periods.
S. 144Section presumes the authenticity of documents produced, seized, or received under the Uttarakhand GST Act unless proven otherwise.
S. 145Section 145 of the Uttarakhand GST Act allows electronic and computer-generated documents as evidence without needing the original.
S. 146Section 146 allows the government to establish a unified online portal for GST registration, tax payment, and related functions.
S. 147The section allows the government to treat certain non-exported goods manufactured in India as deemed exports for GST 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 GST Act assigns compliance rating scores to registered persons based on their tax compliance record.
S. 150Section 150 mandates specified entities to furnish information returns related to tax collection.
S. 151Section 151 allows the Commissioner to request information from any person related to the Act.
S. 152Section 152 prohibits disclosure of specific information without consent, except for public interest publications by the Commissioner.
S. 153Section 153 allows Assistant Commissioners to consult experts during tax investigations for better case resolution.
S. 154Section allows authorized officials to take samples of goods from taxable persons when deemed necessary.
S. 155The section states that the person claiming input tax credit under the Act must prove their eligibility.
S. 156—
S. 157Section 157 provides immunity from legal proceedings for officials acting in good faith under the Uttarakhand GST Act.
S. 158Section 158 prohibits disclosure of information provided under the Uttarakhand GST Act, except as specified.
S. 159Section 159 allows publication of certain details in GST proceedings if deemed necessary for public interest.
S. 160Section 160 ensures that administrative actions under the Act remain valid despite minor errors or omissions.
S. 161Section 161 allows authorities to correct errors in their decisions or documents within six months, except for clerical errors, and must follow natural justice principles if it affects someone.
S. 162Civil courts cannot decide questions arising from actions under this Act except as specified in sections 117 and 118.
S. 163Section 163 imposes a fee for providing copies of orders or documents upon request.
S. 164Section 164 grants the Uttarakhand Government authority to create rules for implementing the GST Act, including retrospective effect and penalties up to ₹10,000.
S. 165The section authorizes the government to issue regulations to implement the provisions of the Uttarakhand GST Act.
S. 166Section 166 mandates that government rules, regulations, and notifications under the Uttarakhand GST Act must be presented to the State Legislature for thirty days of review.
S. 167Section 167 allows the Commissioner to delegate powers under the Act to other authorities or officers.
S. 1682[168A
S. 169Section 169 outlines the methods for serving decisions, orders, or notices under the Uttarakhand GST Act.
S. 170Section rounds tax, penalties, and refunds to the nearest rupee, increasing if fifty paise or more.
S. 171Section 171 mandates passing on tax reductions to consumers and allows the government to penalize profiteering.
S. 172The section allows the government to address any difficulties in implementing the Act by making necessary orders.
S. 173Section 173 amends specific sections of two prior Uttarakhand acts by omitting certain parts.
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 and tax compliance under Uttarakhand GST Act.
S. 1872Section empowers the Appellate Tribunal to requisition records, issue commissions, dismiss or set aside orders, and enforce its decisions like a court decree.
S. 1882Section defines key terms for the Uttarakhand GST Act, including actionable claim, address of delivery, address on record, adjudicating authority, and agent.
S. 1904Section 1904 ensures that amendments or repeals do not affect ongoing investigations, legal proceedings, or tax recoveries.
S. 1908The Appellate Tribunal under the Uttarakhand GST Act has the authority to set its own procedures, guided by natural justice.
S. 1934Section 1934 allows the Reserve Bank of India officers under the 1934 Act to be appointed as officials under the Uttarakhand GST Act.
S. 1956Section defines key terms for the Uttarakhand GST Act, including "securities," "services," "State," "supplier," and "taxable supply."
S. 1961Section allows an income tax authority under the Income-tax Act, 1961 to enforce the Uttarakhand GST Act.
S. 1974Section allows for compounding of offences under the Uttarakhand GST Act, except for certain repeat or serious offenders.
S. 1980Section defines key terms for the Uttarakhand GST Act, including "company secretary," "competent authority," "composite supply," and "consideration."
S. 1988Section 1988 allows disclosure of information for legal proceedings, government functions, or tax collection under the Uttarakhand GST Act.
S. 1996Section 1996 pertains to the recognition of a depository under the Depositories Act, 1996.
S. 2003Section 2003 exempts electricity boards and licensees from certain GST provisions.
S. 2013Section mandates entities to submit information returns on transactions to designated authorities, with a 30-day rectification period for defects.
S. 2017The section specifies the extent and commencement dates for different provisions of the Uttarakhand GST Act.