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Understanding GST: Through 7x 7- Steps/Filter Approach
The Union Territory Goods and Services Tax Act, 2017
INTRODUCTION
0 -
NO. 14 OF 2017 DATED 12.04.2017
CHAPTER I - PRELIMINARY
1 -
Short title, extent and commencement.
2 -
Definitions
CHAPTER II - ADMINISTRATION
3 -
Officers under this Act
4 -
Authorisation of officers
5 -
Powers of officers
6 -
Authorisation of officers of central tax as proper officer in certain circumstances.
CHAPTER III - LEVY AND COLLECTION OF TAX
7 -
Levy and collection
8 -
Power to grant exemption from tax
CHAPTER IV - PAYMENT OF TAX
9 -
Payment of Tax
9-A -
Utilisation of input tax credit
9-b -
Order of utilization of input tax credit
10 -
Transfer of Input Tax Credit
CHAPTER V - INSPECTION, SEARCH, SEIZURE AND ARREST
11 -
Officers required to assist proper officers
CHAPTER VI - DEMANDS AND RECOVERY
12 -
Tax wrongfully collected and paid to Central Government or Union territory Government
13 -
Recovery of tax.
CHAPTER VII - ADVANCE RULING
14 -
Definitions
15 -
Constitution of Authority for Advance Ruling
16 -
Constitution of Appellate Authority for Advance Ruling.
CHAPTER VIII - TRANSITIONAL PROVISIONS
17 -
Migration of existing tax payers.
18 -
Transitional arrangements for Input Tax Credit.
19 -
Transitional provisions relating to Job Work.
20 -
Miscellaneous transitional provisions.
CHAPTER XI - MISCELLANEOUS
21 -
Application of provisions of Central Goods and Services Tax Act.
21(i) -
Scope of Supply
21(ii) -
Composition Levy
21(iii) -
Composite supply and mixed supply
21(iv) -
Time and Value of supply
21(v) -
Input tax credit
21(vi) -
Registration
21(vii) -
Tax Invoice, Credit and Debit Notes
21(viii) -
Accounts and Records
21(ix) -
Returns
21(x) -
Payment of Tax
21(xi) -
Tax Deduction at Source
21(xii) -
Collection of Tax at Source
21(xiii) -
Assessment
21(xiv) -
Refunds
21(xv) -
Audit
21(xvi) -
Inspection, Search, Seizure and Arrest
21(xvii) -
Demands and Recovery
21(xviii) -
Liability to pay in certain cases.
21(xix) -
Advance Ruling
21(xx) -
Appeals and Revision
21(xxi) -
Presumption as to documents
21(xxii) -
Offences and Penalties
21(xxiii) -
Job Work
21(xiv) -
Electronic Commerce
21(xxv) -
Settlement of funds
21(xxvi) -
Transitional Provisions
21(xxvii) -
Miscellaneous provisions including the provisions relating to the imposition of Interest and Penalty
22 -
Power to Make Rules.
23 -
General power to make regulations.
24 -
Laying of rules, regulations and notifications.
25 -
Power to issue instructions or directions
26 -
Removal of difficulties.
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