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’’.

Amendments History:

1. CBEC notifies 22/06/2017 as the Commencement date for Section 21 of the UTGST Act 2017, vide Notification 1/2017 UT Tax dt. 21/06/2017.

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Note: The UTGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended  through UTGST (Amendment) Act, 2018, Finance Act, 2019, Finance Act, 2020, Finance Act, 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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