All Sections of UTGST: Union Territory GST Act 2017-2023

UTGST Sections. Download all sections of Union Territory GST Act 2017 amended by Union Territory Goods and Services Tax (Amendment) Act 2018.

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


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