Union Territory Goods and Services Tax (UTGST) Act, 2017 (Chapter-wise/ Section-wise)

Chapter-wise/ Section-wise Index of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to provisions for levy and collection of tax on intra-State supply of goods and services by the Union Territories, as notified/ amended by Govt. of India/ CBIC upto 30 Aug. 2018:

Chapter/ Section/ Particulars
CHAPTER – I (PRELIMINARY)
Section 1: Short Title, Extent and Commencement
Section 2: Definitions
CHAPTER – II (ADMINISTRATION)
Section 3: Officers under this Act
Section 4: Authorisation of Officers
Section 5: Powers of Officers
Section 6: Authorisation of Officers of Central Tax as Proper Officer
CHAPTER – III (LEVY AND COLLECTION OF TAX)
Section 7: Levy and Collection of Tax
Section 8: Power to Grant Exemption from Tax
CHAPTER – IV (PAYMENT OF TAX)
Section 9: Payment of Tax
Section 9A: Utilisation of input tax credit
Section 9B: Order of utilisation of input tax credit
Section 10: Transfer of Input Tax Credit (ITC)
CHAPTER – V (INSPECTION, SEARCH, SEIZURE AND ARREST)
Section 11: Officers Required to Assist Proper Officers
CHAPTER – VI (DEMAND AND RECOVERY)
Section 12: Tax Collected Wrongfully and paid to Central/ UT Govt
Section 13: Recovery of Tax
CHAPTER – VII (ADVANCE RULING)
Section 14: Advance Ruling – Definitions
Section 15: Constitution of Authority for Advance Ruling
Section 16: Constitution of Appellate Authority for Advance Ruling
CHAPTER – VIII (TRANSITIONAL PROVISIONS)
Section 17: Migration of Existing Tax Payers (Transitional Provisions)
Section 18: Transitional Arrangements for Input Tax Credit (ITC)
Section 19: Transitional Provisions relating to Job Work
Section 20: Miscellaneous Transitional Provisions
CHAPTER – IX (MISCELLANEOUS)
Section 21: Application of Provisions of CGST Act
Section 22: Power to Make Rules
Section 23: General Power to Make Regulations
Section 24: Laying of Rules, Regulations and Notifications
Section 25: Power to Issue Instructions or Directions
Section 26: Removal of Difficulties

Related Posts:

1. Union Territory Goods & Services Tax (UTGST) Amendment Act 2018 notified by Govt

2. Finance Act, 2019 notified by Govt.

3. Finance Act, 2020 notified by Govt.

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Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the UTGST/ Amendment Acts from time to time, except where specifically mentioned in the respective UTGST/ Amendment Acts.

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

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