Union Territory Goods and Services Tax Act, 2017 (UTGST Act)

The Union Territory Goods and Services Tax Act, 2017 (Act No. 14 of 2017) provides for the levy and collection of Union territory GST on intra-Union-territory supplies in Union territories to which the Act applies. It operates alongside the Central Goods and Services Tax Act, 2017, and many CGST provisions apply to Union territory tax through section 21 of the UTGST Act.

Chapter I - Preliminary

• Section 1 - Short title, extent and commencement
• Section 2 - Definitions

Chapter II - Administration

• Section 3 - Officers under this Act
• Section 4 - Authorisation of officers
• Section 5 - Powers of officers
• Section 6 - Authorisation of officers of central tax as proper officer in certain circumstances

Chapter III - Levy and Collection of Tax

• Section 7 - Levy and collection
• Section 8 - Power to grant exemption from tax

Chapter IV - Payment of Tax

• Section 9 - Payment of tax
• Section 10 - Transfer of input tax credit

Chapter V - Inspection, Search, Seizure and Arrest

• Section 11 - Officers required to assist proper officers

Chapter VI - Demands and Recovery

• Section 12 - Tax wrongfully collected and paid to Central Government or Union territory Government
• Section 13 - Recovery of tax

Chapter VII - Advance Ruling

• Section 14 - Definitions for advance ruling
• Section 15 - Constitution of Authority for Advance Ruling
• Section 16 - Constitution of Appellate Authority for Advance Ruling

Chapter VIII - Transitional Provisions

• Section 17 - Migration of existing taxpayers
• Section 18 - Transitional arrangements for input tax credit
• Section 19 - Transitional provisions relating to job work
• Section 20 - Miscellaneous transitional provisions

Chapter IX - Miscellaneous

• Section 21 - Application of provisions of the 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

How the UTGST Act works with the CGST Act

Section 21 is central to the UTGST framework. Subject to the modifications stated in that section, specified provisions of the CGST Act apply mutatis mutandis to Union territory tax. This includes major procedural areas such as registration, valuation, input tax credit, returns, payment, refunds, assessment, audit, inspection, demands and recovery, appeals, offences and penalties.

For current rates, exemptions, procedural changes and effective dates, the governing notification should be checked in addition to the Act itself.