Chapter II Administration
Section 5 Powers of officers (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge...
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Chapter II Administration
Section 4 Authorisation of officers The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax...
Chapter II Administration
Section 3 Officers under this Act The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this...
Chapter I Preliminary
Section 2 Definitions In this Act, unless the context otherwise requires,- (1) ‘‘appointed day’’ means the date on which the provisions of this Act shall come into force. (2) ‘‘Commissioner’’...
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 No. 14 of 2017 Dated: 12th April 2017 An Act to make a provision for levy and collection of tax on...
Test Form
Short title, extent andcommencement.THE CENTRAL GOODS AND SERVICES TAX ACT, 2017No. 12 of 2017Dated: 12th April 2017An Act to make a provision for levy and collection of tax onintra-State supply...
Chapter XIX Offences and Penalties
Rule 162 Procedure for compounding of offences (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST...
Chapter XVIII Demands and Recovery
Rule 161 Continuation of certain recovery proceedings The 1[intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. ***********************************************************************************************...
Chapter XVIII Demands and Recovery
Rule 160 Recovery from company in liquidation Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount...
Chapter XVIII Demands and Recovery
Rule 159 Provisional attachment of property (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an...
