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Section 12 UTGST Act 2017 – Tax wrongfully collected and paid to Central Government or Union territory Government

THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.… Read More »

Section 9 UTGST Act 2017- Payment of tax

THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.… Read More »

Section 2 UTGST Act 2017-Definitions

THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.… Read More »

UTGST ACT 2017 – Chapter Wise – Section Wise

THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 [ Received the assent of the President of India on the 12th April, 2017 ] CHAPTER I – PRELIMINARY 1. Short title, extent and commencement. 2. Definitions. CHAPTER II – ADMINISTRATION 3. Officers under this Act. 4. Authorisation of officers. 5. Powers of officers. 6. Authorisation of… Read More »

Section 14 IGST Act 2017 – Special provision for payment of tax by a supplier of online information and database access or retrieval services

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ( Received the Assent of the President of India on 12th April 2017) An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. Section… Read More »

Section 13 IGST Act 2017- Place of supply of services where location of supplier or location of recipient is outside India

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ( Received the Assent of the President of India on 12th April 2017) An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. Section… Read More »

Section 10 IGST Act 2017 – Place of supply of goods other than supply of goods imported into, or exported from India

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ( Received the Assent of the President of India on 12th April 2017) An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. Section… Read More »

Section 8 IGST Act 2017-Intra-State supply

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ( Received the Assent of the President of India on 12th April 2017) An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. Section… Read More »

Section 7 IGST Act 2017-Inter-State supply

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ( Received the Assent of the President of India on 12th April 2017) An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. CHAPTER… Read More »

Section 4 IGST Act 2017 -Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

  THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ( Received the Assent of the President of India on 12th April 2017) An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.… Read More »