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All Sections of Union Territory GST Act, 2017

Download or print all sections from section 1 to 25 of Union Territory Goods and Services Tax (UTGST) Act, 2017 in PDF. List of all sections of UTGST Act 2017.

Recently, we have discussed all sections of CGST (Central Goods and Services Tax) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017. Today, you know about all sections of the Union Territory Goods and Services Tax (UTGST) Act, 2017. Therefore, you may find hereunder, all updated sections of UTGST Act 2017 as amended from time to time in PDF format. You may also print the same from the button provided at the end of this article as well as from the left side floating sharing button.

There are nine Chapters containing total 26 sections under the Union Territory Goods and Services Tax (UTGST) Act, 2017. If you want to get detail knowledge about UTGST sections, you may click the respective section number for the same. I have discussed all sections of UTGST in separate article and provides note for practice and for coming professional (CA/CS/CMA) examinations.

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CHAPTER I of Union Territory GST Act 2017
PRELIMINARY

Section 1         Short title, extent and commencement

Section 2         Definitions

CHAPTER II of Union Territory GST Act 2017
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 of Union Territory GST Act 2017
LEVY AND COLLECTION OF TAX

Section 7         Levy and collection

Section 8         Power to grant exemption from tax

CHAPTER IV of Union Territory GST Act 2017
PAYMENT OF TAX

Section 9         Payment of tax

Section 10       Transfer of input tax credit

CHAPTER V of Union Territory GST Act 2017
INSPECTION, SEARCH, SEIZURE AND ARREST

Section 11       Officers required to assist proper officers

CHAPTER VI of Union Territory GST Act 2017
DEMANDS AND RECOVERY

Section 12       Tax wrongfully collected and paid to Central Government or Union territory Government

Section 13       Recovery of tax

CHAPTER VII of Union Territory GST Act 2017
ADVANCE RULING

Section 14       Definitions

Section 15       Constitution of Authority for Advance Ruling

Section 16       Constitution of Appellate Authority for Advance Ruling

CHAPTER VIII of Union Territory GST Act 2017
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 of Union Territory GST Act 2017
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

Section 25       Power to issue instructions or directions

Section 26       Removal of difficulties

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