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

Union Territory Goods and Services Tax (UTGST) Act, 2017 (Chapter-wise/ Section-wise Index and Download PDF Copy of Notification)

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

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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/ DefinitionsCGST Rules
CGST NotificationsCGST Circulars
CGST Orders 
Integrated Goods and Services Tax (IGST):
IGST Act/ DefinitionsIGST Rules
IGST NotificationsIGST Circulars
IGST Orders 
Union Territory Goods and Services Tax (UTGST):
UTGST Act/ DefinitionsUTGST Rules
UTGST NotificationsUTGST Circulars
UTGST Orders 

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