Union Territory Tax
03/2017
28-06-2017
Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 3/2017 – Union Territory Tax
New Delhi, the 28th June, 2017
7 Ashadha, Saka 1939
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of the said Act shall come into force.
[F. No. S-31011/25/2017-ST-I-DOR]
(S. R. Meena)
Under Secretary to the Government of India
Act
- Section 1 - Short title, extent and commencement
- Section 6 - Authorisation of officers of central tax as proper officer in certain circumstances
- 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 Government
- 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 18 - Transitional arrangements for input tax credit
- Section 19 - Transitional provisions relating to job work
- Section 20 - Miscellaneous transitional provisions
- 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
