Category: UTGST Act 2017

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...

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...

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...

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...

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’’...