Union Territory Tax
01/2017
21-06-2017
Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 1/2017 – UNION TERRITORY TAX
New Delhi, the 21st June, 2017
31 Jyaistha, 1939 Saka
(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 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 17, 21 and section 22 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 2 - Definitions
- Section 3 - Officers under this Act
- Section 4 - Authorisation of officers
- Section 5 - Powers of officers
- Section 17 - Migration of existing tax payers
- Section 21 - Application of provisions of Central Goods and Services Tax Act
- Section 22 - Power to make rules
