UTGST Bill 2017 Chapter Wise – Section wise

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 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 officers of central tax as proper officer in certain circumstances.

CHAPTER III
LEVY AND COLLECTION OF TAX

7. Levy and collection.
8. Power to grant exemption from tax.

CHAPTER IV
PAYMENT OF TAX

9. Payment of tax.
10. Transfer of input tax credit.

CHAPTER V
INSPECTION, SEARCH, SEIZURE AND ARREST

11. Officers required to assist proper officers.

CHAPTER VI
DEMANDS AND RECOVERY

12. Tax wrongfully collected and paid to Central Government or Union territory Government.
13. Recovery of tax.

CHAPTER VII
ADVANCE RULING

14. Definitions.
15. Constitution of Authority for Advance Ruling.
16. Constitution of Appellate Authority for Advance Ruling.

CHAPTER VIII
TRANSITIONAL PROVISIONS

17. Migration of existing tax payers.
18. Transitional arrangements for input tax credit.
19. Transitional provisions relating to job work.
20. Miscellaneous transitional provisions.

CHAPTER IX
MISCELLANEOUS

21. Application of provisions of Central Goods and Services Tax Act.
22. Power to make rules.
23. General power to make regulations.
24. Laying of rules, regulations and notifications.
25. Power to issue instructions or directions.
26. Removal of difficulties.

Statements of Objects and Reasons -UTGST Bill 2017

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