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 16 – Constitution of Appellate Authority for Advance Ruling (UTGST ACT) (1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced ..
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 ..
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 ..