UTGST Act 2017: List of all sections of UTGST Act 2017, List of Union Territory GST Sections 2017, All Sections of Union Territory Goods and Service Tax. Download UTGST Complete Section List in PDF Format. Check List of All UTGST Sections in Easy Way. After Providing List of all sections of GST, All Sections of Goods and Service Tax here you may Check list of UTGST Section as per UTGST Act 2017. Check Complete list of all Sections of Integrated Goods and Service Tax, we try to provide complete analysis of all UTGST Sections, Please click on Section Number and Find all details for that section. Now scroll down below n check full list of UTGST Sections. GST Registration Process is restarted from 1st June 2017.
The GST council has included the UTGST in order to complete the constitutional obligation which says The Constitution (One Hundred and first Amendment) Act, 2016, has added a new clause, namely Clause 26B on “State” in Article 366
Other GST Acts 2017
- List of all sections of GST
- List of all sections of IGST
UTGST Act 2017
The Main purpose of UTGST bill is to apply a collection of tax on every Intra UT supply of goods and service in the union territories in absence of legislature and has similar properties as that of SGST. So all in all, the SGST cannot fulfill the needed provision here and for the same UTGST has taken its place. Currently, UTGST is applied to union territories of India namely Chandigarh, Lakshadweep, Daman and Diu, Dadra and Nagar Haveli, Andaman and Nicobar Islands.
List of all sections of UTGST Act 2017
| Section No | Section Name |
|---|---|
| Section 1 | Short title, extent and commencement |
| Section 2 | Definitions |
| 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 |
| Section 7 | Levy and collection |
| Section 8 | Power to grant exemption from tax |
| Section 9 | Payment of tax |
| Section 10 | Transfer of input tax credit |
| Section 11 | Officers required to assist proper officers |
| Section 12 | Tax wrongfully collected and paid to Central Government or Union territory Government |
| Section 13 | Recovery of tax |
| Section 14 | Definitions |
| Section 15 | Constitution of Authority for Advance Ruling |
| Section 16 | Constitution of Appellate Authority for Advance Ruling |
| 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 |
| 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 |
Various combination of taxes can be as seen after the implementation GST like:
- For Supply of goods and/or services within a state (Intra-State): CGST + SGST;
- For Supply of goods and/or services within Union Territories (Intra-UT): CGST + UTGST;
- For Supply of goods and/or services across States and/or Union Territories (Inter-State/ Inter-UT): IGST
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