GST Gyaan GST Gyaan

THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

 

Chapter/Section

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 in certain circumstances

CHAPTER III  - LEVY AND COLLECTION OF TAX

Section 7 - Levy and collection

Section 8 - Power to grant exemption from tax

Section 8A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

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

CHAPTER V  - INSPECTION, SEARCH, SEIZURE AND ARREST

Section 11 - Officers required to assist proper officers

CHAPTER VI  - DEMANDS AND RECOVERY

Section 12 - Tax wrongfully collected and paid to Central Government or Union territory Government

Section 13 - Recovery of tax

CHAPTER VII  - ADVANCE RULING

Section 14 - 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

Section 18 - Transitional arrangements for input tax credit

Section 19 - Transitional provisions relating to job work

Section 20 - Miscellaneous transitional provisions

CHAPTER IX  - MISCELLANEOUS

Section 21 - Application of provisions of Central Goods and Services Tax 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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