UTGST

Index Subject View Download
Section 1 Short title, extent and commencement View
Section 2 Definitions View
Section 3 Officers under this Act View
Section 4 Authorisation of officers View
Section 5 Power of Officers View
Section 6 Authorisation of officers of central tax as proper officer in certain circumstances View
Section 7 Levy and collection View
Section 8 Power to grant exemption from tax View
Section 9 Payment of Tax View
Section 9A Utilisation of input tax credit View
Section 9B Order of Utilisation of input tax credit View
Section 10 Transfer of input tax credit View
Section 11 Officers required to assist proper officers View
Section 12 Tax wrongfully collected and paid to Central Government or Union territory Government View
Section 13 Recovery of Tax View
Section 14 Definitions View
Section 15 Constitution of Authority for Advance Ruling View
Section 16 Constitution of Appellate Authority for Advance Ruling View
Section 17 Migration of existing tax payers View
Section 18 Transitional arrangements for input tax credit View
Section 19 Transitional provisions relating to job work View
Section 20 Miscellaneous transitional provisions View
Section 21 Application of provisions of Central Goods and Services Tax Act View
Section 22 Power to make rules View
Section 23 General power to make regulations View
Section 24 Laying of rules, regulations and notifications View
Section 25 Power to issue instructions or directions View
Section 26 Removal of difficulties View