The Union Territory Goods and Services Tax Act, 2017 (UTGST Act)
Table of Contents
CHAPTER I – PRELIMINARY
Section 1 – Short title, extent and commencement.
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.
CHAPTER IV – 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.
CHAPTER VII – ADVANCE RULING
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.