Category : Articles

CHAPTER VI DEMANDS AND RECOVERY Section 13 – Recovery of Tax (UTGST ACT) (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 ..

Read more

CHAPTER IV PAYMENT OF TAX Section 9 – Payment of Tax (UTGST ACT) 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 ..

Read more

CHAPTER II ADMINISTRATION Section 5 – Powers of Officers (UTGST ACT) (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 ..

Read more

CHAPTER II ADMINISTRATION Section 3 – Officers under this Act (UTGST ACT) 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: ..

Read more