The Sections as initially enacted is presented. Subsequent amendments is not incorporated in the respective sections.
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CGST Act 2017 as amended up to 28-09-2022
IGST Act 2017 as amended up to 01-10-2020
SGST Act,
UTGST Act,
GST (Compensation to States) Act 2017
CGST (Extension to Jammu & Kashmir) Act, 2017
Finance Act - Amendment Act
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
Section
Section Heading
CHAPTER – I - PRELIMINARY
1
Short title, extent and commencement
2
Definitions
CHAPTER – II - ADMINISTRATION
3
Officers under this Act
4
Authorization of officers
5
Powers of officers
6
Authorization of officers of central tax as proper officer in certain circumstances
CHAPTER – III - LEVY AND COLLECTION OF TAX
7
Levy and collection
8
Power to grant exemption from tax
CHAPTER - IV - PAYMENT OF TAX
9
Payment of tax
10
Transfer of input tax credit
CHAPTER– V - INSPECTION, SEARCH, SEIZURE AND ARREST
11
Officers required to assist proper officers
CHAPTER– VI - DEMANDS AND RECOVERY
12
Tax wrongfully collected and paid to Central Government or Union territory Government
13
Recovery of tax
CHAPTER – VII - ADVANCE RULING
14
15
Constitution of Authority for Advance Ruling
16
Constitution of Appellate Authority for Advance Ruling
CHAPTER – VIII - TRANSITIONAL PROVISIONS
17
Migration of existing tax payers
18
Transitional arrangements for input tax credit
19
Transitional provisions relating to job work
20
Miscellaneous transitional provisions
CHAPTER – IX - MISCELLANEOUS
21
Application of provisions of Central Goods and Services Tax Act
22
Power to make rules
23
General power to make regulations
24
Laying of rules, regulations and notifications
25
Power to issue instructions or directions
26
Removal of difficulties
