Goods and Services Tax

Section 26 – Acts – MISCELLANEOUS – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 26 – Removal of difficulties. 26. (1) If any difficulty arises in giving effect to any provision of this Act, the Central Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purp

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Section 25 – Acts – MISCELLANEOUS – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 25 – Power to issue instructions or directions 25. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory tax officers as he may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe an

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Section 24 – Acts – MISCELLANEOUS – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 24 – Laying of rules, regulations and notifications. 24. Every rule made by the Central Government, every regulation made by the Board and every notification issued by the Central Government under this Act, shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in

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General power to make regulations. – Section 23 – Acts – MISCELLANEOUS – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 23 – General power to make regulations. 23. The Board may, by notifi

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Section 22 – Acts – MISCELLANEOUS – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 22 – Power to make rules. 22. (1) The Central Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Central Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which p

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Section 21 – Acts – MISCELLANEOUS – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 21 – CHAPTER IX MISCELLANEOUS Application of provisions of Central Goods and Services Tax Act. 21. Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,- (i) scope of supply; (ii) composition levy; (iii) composite supply and mixed supply; (iv) time and value of supply; (v) input tax credit; (vi) registration; (vii) tax invoice, credit and debit notes; (viii) accounts and records; (ix) returns; (x) payment of tax; (xi) tax deduction at source; (xii) collection of tax at source; (xiii) assessment; (xiv) refunds; (xv) audit; (xvi) inspection, search, seizure and ar

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s, namely:- (i) references to this Act shall be deemed to be references to the Union Territory Goods and Services Tax Act, 2017 ; (ii) references to Commissioner shall be deemed to be references to Commissioner of Union territory tax as defined in clause (2) of section 2 of this Act; (iii) references to officers of central tax shall be deemed to be references to officers of Union territory tax ; (iv) references to central tax shall be deemed to be references to Union territory tax and vice versa; (v) references to Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be references to Commissioner of central tax ; (vi) references to State Goods and Services tax Act or Union Territory Goods and Services Tax Act s

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Section 20 – Acts – TRANSITIONAL PROVISIONS – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 20 – Miscellaneous transitional provisions. 20. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the tax paid under the existing law where such goods are returned by a person, other than a registered person, to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer: Provided that if the said goods are returned by a registered person, the return of such goods shall be deemed to be a supply. (2) (a) Where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised upwards on or after the appointed day, th

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e has reduced his input tax credit corresponding to such reduction of tax liability. (3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of input tax credit, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be refunded to him in cash in accordance with the provisions of the said law: Provided that where any claim for refund of the amount of input tax credit is fully or partially rejected, the amount so rejected shall lapse: Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act. (4) Every claim for refund filed after the appointed day for refund of any tax paid under the existing law in respect of the goods exported before or after the appointed day shall be disposed of

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d day has been carried forward under this Act. (b) Every proceeding of appeal, revision, review or reference relating to recovery of input tax credit initiated whether before, on or after the appointed day, under the existing law shall be disposed of in accordance with the provisions of the existing law, and if any amount of credit becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (6) (a) Every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under

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recovered shall not be admissible as input tax credit under this Act. (b) Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law and the amount rejected, if any, shall not be admissible as input tax credit under this Act. (8) (a) Where any return, furnished under the existing law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or any amount of input tax credit is found to be inadmissible, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (b) Where any return, furnished under the existing law, is revised after the appointed day but within the time limi

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on the said services under Chapter V of the Finance Act, 1994 (32 of 1994). (c) Where tax was paid on any supply, both under any existing law relating to sale of goods and under Chapter V of the Finance Act, 1994, (32 of 1994.) tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescribed. (11) Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from the appointed day: Provided that the said period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that the t

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Section 19 – Acts – TRANSITIONAL PROVISIONS – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 19 – Transitional provisions relating to job work. 19. (1) Where any inputs received at a place of business had been desptached as such or desptached after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on suffici

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or after the appointed day, no tax shall be payable if the said goods, after undergoing manufacturing processes or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within a period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142 of the Central Goods and Services Tax Act: Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, t

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inted day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142 of the Central Goods and Services Tax Act: Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods from the said other premises on payment of tax in India or without payment of tax for exports within six months or the extended period, as the case may be, from th

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Section 18 – Acts – TRANSITIONAL PROVISIONS – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 18 – Transitional arrangements for input tax credit. 18. (1) A registered person, other than a person opting to pay tax under section 10 of the Central Goods and Services Tax Act, shall be entitled to take, in his electronic credit ledger, credit of the amount of Value Added Tax and Entry Tax, if any, carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law, not later than ninety days after the said day, in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:- (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed d

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tled to take, in his electronic credit ledger, credit of the unavailed input tax credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as input tax credit under the existing law and is also admissible as input tax credit under this Act. Explanation.-For the purposes of this section, the expression unavailed input tax credit means the amount that remains after subtracting the amount of input tax credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of input tax credit to which the said person was entitled in respect of the said capital goods under the existing law. (3) A registered person, who was not liable to be registered under the existing law

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isting law in respect of such inputs; and (iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day: Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of tax in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, including that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed. (4) A registered person, who was engaged in the sale of taxable goods as well as exempted goods or tax free goods under the existing law but which are liable to tax under this Act, shall be entitled to take, in his electronic credit ledger,- (a) the amount of credit of the value added tax and entry tax, if a

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e Commissioner for a further period not exceeding thirty days: Provided further that the said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub-section. (6) A registered person, who was either paying tax at a fixed rate or paying a fixed amount in lieu of the tax payable under the existing law shall be entitled to take, in his electronic credit ledger, credit of value added tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day subject to the following conditions, namely:- (i) such inputs or goods are used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is not paying tax under section 10 of the Central Goods and Services Tax Act; (iii) the said registered person is eligible for input tax credit on such inputs under this Act; (iv) the said registered person is in possession of

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Section 17 – Acts – TRANSITIONAL PROVISIONS – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 17 – CHAPTER VIII TRANSITIONAL PROVISIONS Migration of existing tax payers. 17. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final ce

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Section 16 – Acts – ADVANCE RULING – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 16 – Constitution of Appellate Authority for Advance Ruling. 16. (1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority: Provided that the Central Government may, on th

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Section 15 – Acts – ADVANCE RULING – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 15 – Constitution of Authority for Advance Ruling. 15. (1) The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory), Authority for Advance Ruling: Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State or any other Union territory to act as the Authority for the purposes

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Section 14 – Acts – ADVANCE RULING – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 14 – CHAPTER VII ADVANCE RULING Definitions. 14. In this Chapter, unless the context otherwise requires,- (a) advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 of the Central Goods and Services Tax Act, in relation to the supply of goods or service

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Section 13 – Acts – DEMANDS AND RECOVERY – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 13 – Recovery of tax. 13. (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 am

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Section 12 – Acts – DEMANDS AND RECOVERY – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 12 – CHAPTER VI DEMANDS AND RECOVERY Tax wrongfully collected and paid to Central Government or Union territory Government 12. (1) A registered person who has paid the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and

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Section 11 – Acts – INSPECTION, SEARCH, SEIZURE AND ARREST – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 11 – CHAPTER V INSPECTION, SEARCH SEIZURE AND ARREST Officers required to assist proper officers 11. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State tax shall assist the proper officers in the implementation of this Act. (2) The Governm

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Section 10 – Acts – PAYMENT OF TAX – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 10 – Transfer of input tax credit. 10. On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, as reflected in the valid return furnished under sub-section (1) of section 39 of the Central Goods and Services Tax Act, th

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Section 9 – Acts – PAYMENT OF TAX – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 9 – CHAPTER IV PAYMENT OF TAX Payment of tax. 9. The amount of input tax credit available in the electronic credit ledger of the registered person on account of,- (a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order; (b) t

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Section 8 – Acts – LEVY AND COLLECTION OF TAX – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 8 – Power to grant exemption from tax. 8. (1) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification. (2) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order

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Section 7 – Acts – LEVY AND COLLECTION OF TAX – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 7 – CHAPTER III LEVY AND COLLECTION OF TAX Levy and collection. 7. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding twenty per cent., as may be notified by the Central Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. (2) The Union territory tax on the s

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otification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.] (5) The Central Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to su

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Section 6 – Acts – ADMINISTRATION – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 6 – Authorisation of officers of central tax as proper officer in certain circumstances. 6. (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2)

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Section 5 – Acts – ADMINISTRATION – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 5 – Powers of officers. 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of a Union territory tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of a Union territory

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Authorisation of officers. – Section 4 – Acts – ADMINISTRATION – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 4 – Authorisation of officers. 4. The Administrator may, by order, authorise

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Section 3 – Acts – ADMINISTRATION – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 3 – CHAPTER II ADMINISTRATION Officers under this Act. 3. The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein: Provided that the officers appointed under the existing law shall be deemed to be the o

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Section 2 – Acts – PRELIMINARY – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 2 – Definitions. 2. In this Act, unless the context otherwise requires,- (1) appointed day means the date on which the provisions of this Act shall come into force. (2) Commissioner means the Commissioner of Union territory tax appointed under section 3; (3) designated authority means such authority as may be notified by the Commissioner; (4) exempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; (5) existing law means any law, notification, order, rule or regulation re

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