Section 13 of UTGST – Recovery of tax Under Union Territory GST Act 2017

Section 13 of UTGST – Recovery of tax under Union Territory GST Act 2017. Deep analysis for Section 13 of UTGST Bill 2017 – Recovery of tax as per Union Territory GST Act as per UTGST Act 2017. Get Complete Details for UTGST Section 13 and also get detailed analysis of all Sections of UTGST Act 2017. This UTGST Section provide all details for Recovery of tax as per Union Territory GST Act applicable on all Union Territories of India. Find Analysis of UTGST Section 13 of Union Territory goods & Service tax 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. Check Section Wise Analysis of UTGST Act 2017, Chapter Wise Analysis of UTGST All Sections. In this article you may find complete details regarding Section 13 of UTGST Act 2017 – Recovery of tax as per Union Territory GST ActNow Check more details from below…..

Other GST Sections

  • List of all sections of UTGST Act 2017
  • List of all sections of GST, All Sections of  CGST Act 2017
  • List of all sections of IGST Act 2017, All Sections Union Territory GST

(1) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of central tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of central tax and credit the amount so recovered to the account of the Government under the appropriate head of Union terrirtory tax.

(2) Where the amount recovered under sub-section (1) is less than the amount due to the Government under this Act and the Central Goods and Services Tax Act, the amount to be credited to the account of the Government shall be in proportion to the amount due as Union territory tax and central tax.

Impact Analysis

In case of recovery of UTGST the Central Govt. officers / Proper officer will recover all the taxes including that of CGST / UTGST / SGST and transferred to the appropriate authorities.

If there is short recovery, then recovery will be in the proportion of total outstanding of CGST / SGST / UTGST, as the case may be.

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