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 ..
CHAPTER VI DEMANDS AND RECOVERY Section 12 – Tax Wrongfully Collected and Paid to Central Government or Union territory Government (UTGST ACT) (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 ..
CHAPTER V INSPECTION, SEARCH, SEIZURE AND ARREST Section 11 – Officers required to Assist Proper Officers (UTGST ACT) (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 ..
CHAPTER IV PAYMENT OF TAX Section 10 – Transfer of Input Tax Credit (UTGST ACT) 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 ..
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 ..
CHAPTER III LEVY AND COLLECTION OF TAX Section 8 – Power to Grant Exemption from Tax (UTGST ACT) (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 ..
CHAPTER III LEVY AND COLLECTION OF TAX Section 7 – Authorisaton of Officers of Central Tax as Proper Officer in Certain Circumstances (UTGST ACT) (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 ..
CHAPTER II ADMINISTRATION Section 6 – Authorisaton of Officers of Central Tax as Proper Officer in Certain Circumstances (UTGST ACT) (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 ..
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 ..
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: ..