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 ..

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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 ..

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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 ..

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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 ..

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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 ..

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