Chapter VII Advance Ruling
Rule 16 Constitution of Appellate Authority for Advance Ruling (1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory)...
Chapter VII Advance Ruling
Section 15 Constitution of Authority for Advance Ruling (1) The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory), Authority for...
Chapter VII Advance Ruling
Section 14 Definitions In this Chapter, unless the context otherwise requires,- (a) ‘‘advance ruling’’ means a decision provided by the Authority or the Appellate Authority to an...
Chapter VI Demands and Recovery
Section 13 Recovery of tax (1) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act...
Chapter VI Demands and Recovery
Section 12 Tax wrongfully collected and paid to Central Government or Union territory Government (1) A registered person who has paid the central tax and the Union territory tax on...
Chapter V Inspection, Search, Seizure and Arrest
Section 11 Officers required to assist proper officers (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers...
Chapter IV Payment of Tax
Section 10 Transfer of input tax credit On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act...
Chapter IV Payment of Tax
1[Section 9B Order of utilisation of input tax credit Notwithstanding anything contained in this Chapter and subject to the provisions of clause (c) of section 9, the Government may, on...
Chapter IV Payment of Tax
1[Section 9A Utilisation of input tax credit Notwithstanding anything contained in section 9, the input tax credit on account of Union territory tax shall be utilised towards payment of integrated...
Chapter IV Payment of Tax
Section 9 Payment of tax The amount of input tax credit available in the electronic credit ledger of the registered person on account of,- (a) integrated tax shall first be...
