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THE UNION TERRITORY GOODS AND SERVICES TAX
ACT, 2017 |
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Section |
Section
Heading |
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CHAPTER – I
- PRELIMINARY |
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1 |
Short title, extent and commencement
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2 |
Definitions
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CHAPTER
– II
- ADMINISTRATION |
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3 |
Officers under this Act |
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4 |
Authorization of officers
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5 |
Powers of officers |
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6 |
Authorization of officers of central tax as proper officer in certain circumstances |
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CHAPTER – III
- LEVY AND COLLECTION OF TAX |
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7 |
Levy and collection |
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8 |
Power to grant exemption from tax |
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CHAPTER - IV - PAYMENT OF TAX |
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9 |
Payment of tax |
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10 |
Transfer of input tax credit |
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CHAPTER– V
- INSPECTION, SEARCH, SEIZURE AND ARREST |
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11 |
Officers required to assist proper officers |
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CHAPTER– VI
- DEMANDS AND RECOVERY |
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12 |
Tax wrongfully collected and paid to Central Government or Union territory
Government |
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13 |
Recovery of tax |
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CHAPTER – VII
- ADVANCE RULING |
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14 |
Definitions |
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15 |
Constitution of Authority for Advance Ruling |
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16 |
Constitution of Appellate Authority for Advance Ruling |
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CHAPTER – VIII
- TRANSITIONAL PROVISIONS |
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17 |
Migration of existing tax payers |
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18 |
Transitional arrangements for input tax credit |
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19 |
Transitional provisions relating to job work |
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20 |
Miscellaneous transitional provisions |
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CHAPTER – IX
- MISCELLANEOUS |
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21 |
Application of provisions of Central Goods and Services Tax Act |
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22 |
Power to make rules |
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23 |
General power to make regulations |
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24 |
Laying of rules, regulations and notifications |
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25 |
Power to issue instructions or directions |
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26 |
Removal of difficulties |
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