UTGST

• Section 1

  Short title, extent and commencement

• Section 2

  Definitions

• Section 3

  Officers under this Act

• Section 4

  Authorisation of officers

• Section 5

  Power of Officers

• Section 6

  Authorisation of officers of central tax as proper officer in certain circumstan...

• Section 7

  Levy and collection

• Section 8

  Power to grant exemption from tax

• Section 9

  Payment of Tax

• Section 9A

  Utilisation of input tax credit

• Section 9B

  Order of Utilisation of input tax credit

• Section 10

  Transfer of input tax credit

• Section 11

  Officers required to assist proper officers

• Section 12

  Tax wrongfully collected and paid to Central Government or Union territory Gover...

• Section 13

  Recovery of Tax

• Section 14

  Definitions

• Section 15

  Constitution of Authority for Advance Ruling

• Section 16

  Constitution of Appellate Authority for Advance Ruling

• Section 17

  Migration of existing tax payers

• Section 18

  Transitional arrangements for input tax credit

• Section 19

  Transitional provisions relating to job work

• Section 20

  Miscellaneous transitional provisions

• Section 21

  Application of provisions of Central Goods and Services Tax Act

• Section 22

  Power to make rules

• Section 23

  General power to make regulations

• Section 24

  Laying of rules, regulations and notifications

• Section 25

  Power to issue instructions or directions

• Section 26

  Removal of difficulties