UTGST

Index Subject Date 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 8A Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice --- 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