CHAPTER IX MISCELLANEOUS Section 26 – Removal of Difficulties (UTGST ACT) (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 ..
CHAPTER IX MISCELLANEOUS Section 24 – Laying of Rules, Regulations and Notification (UTGST ACT) 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 ..
CHAPTER IX MISCELLANEOUS Section 23 – General Power to make Regulations (UTGST ACT) The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the purposes o..
CHAPTER IX MISCELLANEOUS Section 21 – Applications of Provisions of Central Goods and Services Tax Act (UTGST ACT) 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; ..
CHAPTER VIII TRANSITIONAL PROVISIONS Section 20 – Miscellaneous Transitional Provisions (UTGST ACT) (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 ..
CHAPTER VIII TRANSITIONAL PROVISIONS Section 19 – Transitional Provisions Relating to Job Work (UTGST ACT) (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 ..
CHAPTER VIII TRANSITIONAL PROVISIONS Section 18 – Transitional Arrangements for Input Tax Credit (UTGST ACT) (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 ..
CHAPTER VIII TRANSITIONAL PROVISIONS Section 17 – Migration of Existing Tax Payers (UTGST ACT) (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 ..
CHAPTER VII ADVANCE RULING Section 15 – Constitution of Authority Advance Ruling (UTGST ACT) (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 ..
CHAPTER VII ADVANCE RULING Section 14 – Definitions (UTGST ACT) 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 ..