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...

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...

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...

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...

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...

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...

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...

Section 8 Power to grant exemption from tax (1) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the...

Section 7 Levy and collection (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods...

Section 6 Authorisation of officers of central tax as proper officer in certain circumstances (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods...