UTGST Sections Updated 2023: Last of all sections of the Union Territory Goods and Services Tax (UTGST) Act, 2017 as amended by the Union Territory Goods and Services Tax (Amendment) Act, 2018.
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. The Union Territory GST Act was last amended by the UTGST (Amendment) Act, 2018.
There are nine Chapters containing total 28 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.
List of Sections of UTGST Act 2017-2023
Chapter-I PRELIMINARY
Section-1 Short title, extent and commencement
Section-2 Definitions
Chapter-II 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 LEVY AND COLLECTION OF TAX
Section-7 Levy and collection
Section-8 Power to grant exemption from tax
Chapter-IV PAYMENT OF TAX
Section-9 Payment of tax
Section-9A: Payment of tax
Section-9B: Payment of tax
Section-10 Transfer of input tax credit
Chapter-V INSPECTION, SEARCH, SEIZURE AND ARREST
Section-11 Officers required to assist proper officers
Chapter-VI DEMANDS AND RECOVERY
Section-12 Tax wrongfully collected and paid to Central Government or Union territory Government
Section-13 Recovery of tax
Chapter-VII ADVANCE RULING
Section-14 Definitions
Section-15 Constitution of Authority for Advance Ruling
Section-16 Constitution of Appellate Authority for Advance Ruling
Chapter-VIII 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 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