Section 21 of UTGST Act 2017: Application of Provisions of CGST Act

Section 21 of UTGST Act 2017: Application of Provisions of CGST Act

Provisions under Section 21 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Application of Provisions of Central Goods and Services Tax (CGST) Act”, are as under:

Section 21 of UTGST Act 2017: Application of Provisions of Central Goods and Services Tax Act (CHAPTER IX – MISCELLANEOUS)

Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,—

(i) scope of supply;

(ii) composition levy;

(iii) composite supply and mixed supply;

(iv) time and value of supply;

(v) input tax credit;

(vi) registration;

(vii) tax invoice, credit and debit notes;

(viii) accounts and records;

(ix) returns;

(x) payment of tax;

(xi) tax deduction at source;

(xii) collection of tax at source;

(xiii) assessment;

(xiv) refunds;

(xv) audit;

(xvi) inspection, search, seizure and arrest;

(xvii) demands and recovery;

(xviii) liability to pay in certain cases;

(xix) advance ruling;

(xx) appeals and revision;

(xxi) presumption as to documents;

(xxii) offences and penalties;

(xxiii) job work;

(xxiv) electronic commerce;

(xxv) settlement of funds;

(xxvi) transitional provisions; and

(xxvii) miscellaneous provisions including the provisions relating to the imposition of interest and penalty,

shall, mutatis mutandis, apply,—

(a) so far as may be, in relation to Union territory tax as they apply in relation to central tax as if they were enacted under this Act;

(b) subject to the following modifications and alterations which the Central Government considers necessary and desirable to adapt those provisions to the circumstances, namely:—

(i) references to ‘‘this Act’’ shall be deemed to be references to ‘‘the Union Territory Goods and Services Tax Act, 2017’’;

(ii) references to ‘‘Commissioner’’ shall be deemed to be references to ‘‘Commissioner’’ of Union territory tax as defined in clause (2) of section 2 of this Act;

(iii) references to ‘‘officers of central tax’’ shall be deemed to be references to ‘‘officers of Union territory tax’’;

(iv) references to ‘‘central tax’’ shall be deemed to be references to ‘‘Union territory tax’’ and vice versa;

(v) references to ‘‘Commissioner of State tax or Commissioner of Union territory tax’’ shall be deemed to be references to ‘‘Commissioner of central tax’’;

(vi) references to ‘‘State Goods and Services Tax Act or Union Territory Goods and Services Tax Act’’ shall be deemed to be references to ‘‘Central Goods and Services Tax Act’’;

(vii) references to ‘‘State tax or Union territory tax’’ shall be deemed to be references to ‘‘central tax’’.

—–

Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 1/2019 Union Territory Tax dt. 29 Jan. 2019, except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the  UTGST Amendment Act, 2018 itself.

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ Definitions CGST Rules/ Forms
CGST Notifications CGST Rate Notifications
CGST Circulars CGST Orders
Integrated Goods and Services Tax (IGST):
IGST Act/ Definitions IGST Rules/ Forms
IGST Notifications IGST Rate Notifications
IGST Circulars IGST Orders
Union Territory Goods and Services Tax (UTGST):
UTGST Act/ Definitions UTGST Rules/ Forms
UTGST Notifications UTGST Rate Notifications
UTGST Circulars UTGST Orders
List of Various State GST (SGST) Acts 2017 in India

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