| Official Link | Ctrl No | Date | Document No | Document Type | Document Category | Description | Topic | Sub Topic | Insta Link | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Official Link | 1 | 519 | 1 | 21-Jun-17 | 1/2017 | Notification | Union Territory Tax | Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force. | Giving effect to Certain provisions | UTGST Act 2017 | Insta Link |
| Official Link | 2 | 521 | 3 | 28-Jun-17 | 3/2017 | Notification | Union Territory Tax | 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. | Giving effect to Certain provisions | UTGST Act 2017 | Insta Link |
UTGST Act 2017
| Chapter | Section | Subsection/ Proviso/ Explanation | Notified with effect from | Union territory tax Notification No. | Section Heading | Particulars |
|---|---|---|---|---|---|---|
| I - Preliminary | 1 | NA | 22-Jun-17 | 1/2017 | Short title, extent and commencement | NA |
| I - Preliminary | 1 | 1(1) | 22-Jun-17 | 1/2017 | Short title, extent and commencement | This Act may be called the Union Territory Goods and Services Tax Act, 2017. |
| I - Preliminary | 1 | 1(2) | 22-Jun-17 | 1/2017 | Short title, extent and commencement | It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory. |
| I - Preliminary | 1 | 1(3) | 22-Jun-17 | 1/2017 | Short title, extent and commencement | It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint: |
| I - Preliminary | 1 | Proviso to 1(3) | 22-Jun-17 | 1/2017 | Short title, extent and commencement | Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. |
| I - Preliminary | 2 | 2(10) | 22-Jun-17 | 1/2017 | Definitions | words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the State Goods and Services Tax Act, and the Goods and Services Tax (Compensation to States) Act, shall have the same meaning as assigned to them in those Acts. |
| II - ADMINISTRATION | 3 | NA | 22-Jun-17 | 1/2017 | Officers under this Act | NA |
| II - ADMINISTRATION | 3 | NA | 22-Jun-17 | 1/2017 | Officers under this Act | The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein: |
| II - ADMINISTRATION | 3 | Proviso to 3 | 22-Jun-17 | 1/2017 | Officers under this Act | Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act. |
| II - ADMINISTRATION | 4 | NA | 22-Jun-17 | 1/2017 | Authorisation of officers | NA |
| II - ADMINISTRATION | 4 | NA | 22-Jun-17 | 1/2017 | Authorisation of officers | The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of this Act. |
| II - ADMINISTRATION | 5 | NA | 22-Jun-17 | 1/2017 | Powers of officers | NA |
| II - ADMINISTRATION | 5 | 5(1) | 22-Jun-17 | 1/2017 | Powers of officers | Subject to such conditions and limitations as the Commissioner may impose, an officer of the Union territory tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. |
| II - ADMINISTRATION | 5 | 5(2) | 22-Jun-17 | 1/2017 | Powers of officers | An officer of a Union territory tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of a Union territory tax who is subordinate to him. |
| II - ADMINISTRATION | 5 | 5(3) | 22-Jun-17 | 1/2017 | Powers of officers | The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer subordinate to him. |
| II - ADMINISTRATION | 5 | 5(4) | 22-Jun-17 | 1/2017 | Powers of officers | Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of Union territory tax. |
| II - ADMINISTRATION | 6 | NA | 1-Jul-17 | 3/2017 | Authorisation of officers of central tax as proper officer in certain circumstances | NA |
| II - ADMINISTRATION | 6 | 6(1) | 1-Jul-17 | 3/2017 | Authorisation of officers of central tax as proper officer in certain circumstances | Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. |
| II - ADMINISTRATION | 6 | 6(3) | 1-Jul-17 | 3/2017 | Authorisation of officers of central tax as proper officer in certain circumstances | Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act, shall not lie before an officer appointed under the Central Goods and Services Tax Act. |
| III-LEVY AND COLLECTION OF TAX | 7 | NA | 1-Jul-17 | 3/2017 | Levy and collection | NA |
| III-LEVY AND COLLECTION OF TAX | 7 | 7(1) | 1-Jul-17 | 3/2017 | Levy and collection | Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding twenty per cent., as may be notified by the Central Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. |
| III-LEVY AND COLLECTION OF TAX | 7 | 7(2) | 1-Jul-17 | 3/2017 | Levy and collection | The Union territory tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Central Government on the recommendations of the Council. |
| III-LEVY AND COLLECTION OF TAX | 7 | 7(3) | 1-Jul-17 | 3/2017 | Levy and collection | The Central Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. |
| III-LEVY AND COLLECTION OF TAX | 7 | 7(4) | 1-Jul-17 | 3/2017 | Levy and collection | The Union territory tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. |
| III-LEVY AND COLLECTION OF TAX | 7 | 7(5) | 1-Jul-17 | 3/2017 | Levy and collection | The Central Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: |
| III-LEVY AND COLLECTION OF TAX | 7 | First Proviso to 7(5) | 1-Jul-17 | 3/2017 | Levy and collection | Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: |
| III-LEVY AND COLLECTION OF TAX | 7 | Second Proviso to 7(5) | 1-Jul-17 | 3/2017 | Levy and collection | Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax. |
| III-LEVY AND COLLECTION OF TAX | 8 | NA | 1-Jul-17 | 3/2017 | Power to grant exemption from tax | NA |
| III-LEVY AND COLLECTION OF TAX | 8 | 8(1) | 1-Jul-17 | 3/2017 | Power to grant exemption from tax | Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification. |
| III-LEVY AND COLLECTION OF TAX | 8 | 8(2) | 1-Jul-17 | 3/2017 | Power to grant exemption from tax | Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable. |
| III-LEVY AND COLLECTION OF TAX | 8 | 8(3) | 1-Jul-17 | 3/2017 | Power to grant exemption from tax | The Central Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be. |
| III-LEVY AND COLLECTION OF TAX | 8 | 8(4) | 1-Jul-17 | 3/2017 | Power to grant exemption from tax | Any notification issued by the Central Government under sub-section (1) of section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act shall be deemed to be a notification or, as the case may be, an order issued under this Act. |
| IV-PAYMENT OF TAX | 9 | NA | 1-Jul-17 | 3/2017 | Payment of tax | NA |
| IV-PAYMENT OF TAX | 10 | NA | 1-Jul-17 | 3/2017 | Transfer of input tax credit | NA |
| IV-PAYMENT OF TAX | 10 | NA | 1-Jul-17 | 3/2017 | Transfer of input tax credit | On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, as reflected in the valid return furnished under sub-section (1) of section 39 of the Central Goods and Services Tax Act, the amount collected as Union territory tax shall stand reduced by an amount equal to such credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the Union territory tax account to the integrated tax account in such manner and within such time as may be prescribed. |
| V - INSPECTION, SEARCH, SEIZURE AND ARREST | 11 | NA | 1-Jul-17 | 3/2017 | Officers required to assist proper officers | NA |
| V - INSPECTION, SEARCH, SEIZURE AND ARREST | 11 | 11(1) | 1-Jul-17 | 3/2017 | Officers required to assist proper officers | All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State tax shall assist the proper officers in the implementation of this Act. |
| V - INSPECTION, SEARCH, SEIZURE AND ARREST | 11 | 11(2) | 1-Jul-17 | 3/2017 | Officers required to assist proper officers | The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner. |
| VI- DEMANDS AND RECOVERY | 12 | NA | 1-Jul-17 | 3/2017 | Tax wrongfully collected and paid to Central Government or Union territory Government | NA |
| VI- DEMANDS AND RECOVERY | 12 | 12(1) | 1-Jul-17 | 3/2017 | Tax wrongfully collected and paid to Central Government or Union territory Government | A registered person who has paid the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed. |
| VI- DEMANDS AND RECOVERY | 12 | 12(2) | 1-Jul-17 | 3/2017 | Tax wrongfully collected and paid to Central Government or Union territory Government | A registered person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of the central tax and the Union territory tax payable. |
| VI- DEMANDS AND RECOVERY | 13 | NA | 1-Jul-17 | 3/2017 | Recovery of tax | NA |
| VI- DEMANDS AND RECOVERY | 13 | 13(1) | 1-Jul-17 | 3/2017 | Recovery of tax | Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of central tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of central tax and credit the amount so recovered to the account of the Government under the appropriate head of Union terrirtory tax. |
| VI- DEMANDS AND RECOVERY | 13 | 13(2) | 1-Jul-17 | 3/2017 | Recovery of tax | Where the amount recovered under sub-section (1) is less than the amount due to the Government under this Act and the Central Goods and Services Tax Act, the amount to be credited to the account of the Government shall be in proportion to the amount due as Union territory tax and central tax. |
| VII-ADVANCE RULING | 14 | NA | 1-Jul-17 | 3/2017 | Definitions | NA |
| VII-ADVANCE RULING | 15 | NA | 1-Jul-17 | 3/2017 | Constitution of Authority for Advance Ruling | NA |
| VII-ADVANCE RULING | 15 | 15(1) | 1-Jul-17 | 3/2017 | Constitution of Authority for Advance Ruling | The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory) Authority for Advance Ruling: |
| VII-ADVANCE RULING | 15 | Proviso to 15(1) | 1-Jul-17 | 3/2017 | Constitution of Authority for Advance Ruling | Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State or any other Union territory to act as the Authority for the purposes of this Act. |
| VII-ADVANCE RULING | 15 | 15(3) | 1-Jul-17 | 3/2017 | Constitution of Authority for Advance Ruling | The qualifications, the method of appointment of the members and the terms and conditions of their service shall be such as may be prescribed. |
| VII-ADVANCE RULING | 16 | NA | 1-Jul-17 | 3/2017 | Constitution of Appellate Authority for Advance Ruling | NA |
| VII-ADVANCE RULING | 16 | 16(1) | 1-Jul-17 | 3/2017 | Constitution of Appellate Authority for Advance Ruling | The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority: |
| VII-ADVANCE RULING | 16 | Proviso to 16(1) | 1-Jul-17 | 3/2017 | Constitution of Appellate Authority for Advance Ruling | Provided that the Central Government may, on the recommendations of the Council, notify any Appellate Authority located in any State or any other Union territory to act as the Appellate Authority for the purposes of this Act. |
| VIII-TRANSITIONAL PROVISIONS | 17 | NA | 22-Jun-17 | 1/2017 | Migration of existing tax payers | NA |
| VIII-TRANSITIONAL PROVISIONS | 17 | 17(1) | 22-Jun-17 | 1/2017 | Migration of existing tax payers | On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with. |
| VIII-TRANSITIONAL PROVISIONS | 17 | 17(2) | 22-Jun-17 | 1/2017 | Migration of existing tax payers | The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed. |
| VIII-TRANSITIONAL PROVISIONS | 17 | 17(3) | 22-Jun-17 | 1/2017 | Migration of existing tax payers | The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24 of the Central Goods and Services Tax Act. |
| VIII-TRANSITIONAL PROVISIONS | 18 | NA | 1-Jul-17 | 3/2017 | Transitional arrangements for input tax credit | NA |
| VIII-TRANSITIONAL PROVISIONS | 18 | 18(1) | 1-Jul-17 | 3/2017 | Transitional arrangements for input tax credit | A registered person, other than a person opting to pay tax under section 10 of the Central Goods and Services Tax Act, shall be entitled to take, in his electronic credit ledger, credit of the amount of Value Added Tax and Entry Tax, if any, carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law, not later than ninety days after the said day, in such manner as may be prescribed: |
| VIII-TRANSITIONAL PROVISIONS | 18 | Second Proviso to 18(1) | 1-Jul-17 | 3/2017 | Transitional arrangements for input tax credit | Provided further that so much of the said credit as is attributable to any claim related to section 3, sub-section (3) of section 5, section 6 or section 6A or sub-section (8) of section 8 of the Central Sales Tax Act, 1956 that is not substantiated in the manner, and within the period, prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 shall not be eligible to be credited to the electronic credit ledger: |
| VIII-TRANSITIONAL PROVISIONS | 18 | Third Proviso to 18(3) | 1-Jul-17 | 3/2017 | Transitional arrangements for input tax credit | Provided also that an amount equivalent to the credit specified in the second proviso shall be refunded under the existing law when the said claims are substantiated in the manner prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. |
| VIII-TRANSITIONAL PROVISIONS | 18 | 18(2) | 1-Jul-17 | 3/2017 | Transitional arrangements for input tax credit | A registered person, other than a person opting to pay tax under section 10 of the Central Goods and Services Tax Act, shall be entitled to take, in his electronic credit ledger, credit of the unavailed input tax credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed: |
| VIII-TRANSITIONAL PROVISIONS | 18 | Proviso to 18(2) | 1-Jul-17 | 3/2017 | Transitional arrangements for input tax credit | Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as input tax credit under the existing law and is also admissible as input tax credit under this Act. |
| VIII-TRANSITIONAL PROVISIONS | 18 | Proviso to 18(3) | 1-Jul-17 | 3/2017 | Transitional arrangements for input tax credit | Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of tax in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, including that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed. |
| VIII-TRANSITIONAL PROVISIONS | 18 | 18(5) | 1-Jul-17 | 3/2017 | Transitional arrangements for input tax credit | A registered person shall be entitled to take, in his electronic credit ledger, credit of value added tax and entry tax, if any, in respect of inputs received on or after the appointed day but the tax in respect of which has been paid by the supplier under the existing law, subject to the condition that the invoice or any other tax paying document of the same was recorded in the books of account of such person within a period of thirty days from the appointed day: |
| VIII-TRANSITIONAL PROVISIONS | 18 | First Proviso to 18(5) | 1-Jul-17 | 3/2017 | Transitional arrangements for input tax credit | Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding thirty days: |
| VIII-TRANSITIONAL PROVISIONS | 18 | Second Proviso to 18(5) | 1-Jul-17 | 3/2017 | Transitional arrangements for input tax credit | Provided further that the said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub-section. |
| VIII-TRANSITIONAL PROVISIONS | 18 | 18(7) | 1-Jul-17 | 3/2017 | Transitional arrangements for input tax credit | The amount of credit under sub-sections (3), (4) and (6) shall be calculated in such manner as may be prescribed. |
| VIII-TRANSITIONAL PROVISIONS | 19 | NA | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | NA |
| VIII-TRANSITIONAL PROVISIONS | 19 | 19(1) | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | Where any inputs received at a place of business had been desptached as such or desptached after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day: |
| VIII-TRANSITIONAL PROVISIONS | 19 | First Proviso to 19(1) | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: |
| VIII-TRANSITIONAL PROVISIONS | 19 | Second Proviso to 19(1) | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | Provided further that if such inputs are not returned within a period of six months or the extended period from the appointed day, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142 of the Central Goods and Services Tax Act. |
| VIII-TRANSITIONAL PROVISIONS | 19 | First Proviso to 19(2) | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: |
| VIII-TRANSITIONAL PROVISIONS | 19 | Second Proviso to 19(2) | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | Provided further that if the said goods are not returned within a period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142 of the Central Goods and Services Tax Act: |
| VIII-TRANSITIONAL PROVISIONS | 19 | Third Proviso to 19(2) | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for the purpose of supplying therefrom on payment of tax in India or without payment of tax for exports within six months or the extended period, as the case may be, from the appointed day. |
| VIII-TRANSITIONAL PROVISIONS | 19 | 19(3) | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | Where any goods had been despatched from the place of business without payment of tax for carrying out tests or any other process to any other premises, whether registered or not, in accordance with the provisions of existing law prior to the appointed day and such goods are returned to the said place of business on or after the appointed day, no tax shall be payable if the said goods, after undergoing tests or any other process, are returned to such place within six months from the appointed day: |
| VIII-TRANSITIONAL PROVISIONS | 19 | First Proviso to 19(3) | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: |
| VIII-TRANSITIONAL PROVISIONS | 19 | Second Proviso to 19(3) | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142 of the Central Goods and Services Tax Act: |
| VIII-TRANSITIONAL PROVISIONS | 19 | Third Proviso to 19(3) | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods from the said other premises on payment of tax in India or without payment of tax for exports within six months or the extended period, as the case may be, from the appointed day. |
| VIII-TRANSITIONAL PROVISIONS | 19 | 19(4) | 1-Jul-17 | 3/2017 | Transitional provisions relating to job work | The tax under sub-sections (1), (2) and (3) shall not be payable only if the person despatching the goods and the job worker declare the details of the inputs or goods held in stock by the job worker on behalf of the said person on the appointed day in such form and manner and within such time as may be prescribed. |
| VIII-TRANSITIONAL PROVISIONS | 20 | NA | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | NA |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(1) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the tax paid under the existing law where such goods are returned by a person, other than a registered person, to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer: |
| VIII-TRANSITIONAL PROVISIONS | 20 | Proviso to 20(1) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Provided that if the said goods are returned by a registered person, the return of such goods shall be deemed to be a supply. |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(2) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | (a) Where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised upwards on or after the appointed day, the registered person who had sold such goods shall issue to the recipient a supplementary invoice or debit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act, such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act. (b) Where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised downwards on or after the appointed day, the registered person who had sold such goods may issue to the recipient a credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such credit note shall be deemed to have been issued in respect of an outward supply made under this Act: |
| VIII-TRANSITIONAL PROVISIONS | 20 | Proviso to 20(2) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Provided that the registered person shall be allowed to reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability. |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(3) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of input tax credit, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be refunded to him in cash in accordance with the provisions of the said law: |
| VIII-TRANSITIONAL PROVISIONS | 20 | First Proviso to 20(3) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Provided that where any claim for refund of the amount of input tax credit is fully or partially rejected, the amount so rejected shall lapse: |
| VIII-TRANSITIONAL PROVISIONS | 20 | Second Proviso to 20(3) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act. |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(4) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Every claim for refund filed after the appointed day for refund of any tax paid under the existing law in respect of the goods exported before or after the appointed day shall be disposed of in accordance with the provisions of the existing law: |
| VIII-TRANSITIONAL PROVISIONS | 20 | First Proviso to 20(4) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Provided that where any for refund of input tax credit is fully or partially rejected, the amount so rejected shall lapse: |
| VIII-TRANSITIONAL PROVISIONS | 20 | Second Proviso to 20(4) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act. |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(5) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | (a) Every proceeding of appeal, revision, review or reference relating to a claim for input tax credit initiated whether before, on or after the appointed day, under the existing law shall be disposed of in accordance with the provisions of the existing law, and any amount of credit found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act: Provided that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act. (b) Every proceeding of appeal, revision, review or reference relating to recovery of input tax credit initiated whether before, on or after the appointed day, under the existing law shall be disposed of in accordance with the provisions of the existing law, and if any amount of credit becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(6) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | (a) Every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and amount so recovered shall not be admissible as input tax credit under this Act. (b) Every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and any amount found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act. |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(7) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | (a) Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (b) Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law and the amount rejected, if any, shall not be admissible as input tax credit under this Act. |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(8) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | (a) Where any return, furnished under the existing law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or any amount of input tax credit is found to be inadmissible, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (b) Where any return, furnished under the existing law, is revised after the appointed day but within the time limit specified for such revision under the existing law and if, pursuant to such revision, any amount is found to be refundable or input tax credit is found to be admissible to any taxable person, the same shall be refunded to him in cash under the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act. |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(9) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Save as otherwise provided in this Chapter, the goods or services or both supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act. |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(10) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | (a) Notwithstanding anything contained in section 12 of the Central Goods and Services Tax Act, no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the existing law. (b) Notwithstanding anything contained in section 13 of the Central Goods and Services Tax Act, no tax shall be payable on services under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994. (c) Where tax was paid on any supply, both under any existing law relating to sale of goods and under Chapter V of the Finance Act, 1994, tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescribed. |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(11) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from the appointed day: |
| VIII-TRANSITIONAL PROVISIONS | 20 | First Proviso to 20(11) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Provided that the said period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: |
| VIII-TRANSITIONAL PROVISIONS | 20 | Second Proviso to 20(11) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Provided further that the tax shall be payable by the person returning the goods if such goods are liable to tax under this Act and are returned after the period specified in this sub-section: |
| VIII-TRANSITIONAL PROVISIONS | 20 | Third Proviso to 20(11) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Provided also that tax shall be payable by the person who has sent the goods on approval basis if such goods are liable to tax under this Act, and are not returned within the period specified in this sub-section. |
| VIII-TRANSITIONAL PROVISIONS | 20 | 20(12) | 1-Jul-17 | 3/2017 | Miscellaneous transitional provisions | Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under any existing law relating to sale of goods and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 51 of the Central Goods and Services Tax Act, as made applicable to this Act, shall be made by the deductor under the said section where payment to the said supplier is made on or after the appointed day. |
| IX-MISCELLANEOUS | 21 | NA | 22-Jun-17 | 1/2017 | Application of provisions of Central Goods and Services Tax Act | NA |
| IX-MISCELLANEOUS | 22 | NA | 22-Jun-17 | 1/2017 | Power to make rules | NA |
| IX-MISCELLANEOUS | 22 | 22(1) | 22-Jun-17 | 1/2017 | Power to make rules | The Central Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. |
| IX-MISCELLANEOUS | 22 | 22(2) | 22-Jun-17 | 1/2017 | Power to make rules | Without prejudice to the generality of the provisions of sub-section (1), the Central Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules. |
| IX-MISCELLANEOUS | 22 | 22(3) | 22-Jun-17 | 1/2017 | Power to make rules | The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force. |
| IX-MISCELLANEOUS | 22 | 22(4) | 22-Jun-17 | 1/2017 | Power to make rules | Any rules made under sub-section (1) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees. |
| IX-MISCELLANEOUS | 23 | NA | 1-Jul-17 | 3/2017 | General power to make regulations | NA |
| IX-MISCELLANEOUS | 23 | NA | 1-Jul-17 | 3/2017 | General power to make regulations | The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this Act. |
| IX-MISCELLANEOUS | 24 | NA | 1-Jul-17 | 3/2017 | Laying of rules, regulations and notifications | NA |
| IX-MISCELLANEOUS | 24 | NA | 1-Jul-17 | 3/2017 | Laying of rules, regulations and notifications | Every rule made by the Central Government, every regulation made by the Board and every notification issued by the Central Government under this Act, shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be. |
| IX-MISCELLANEOUS | 25 | NA | 1-Jul-17 | 3/2017 | Power to issue instructions or directions | NA |
| IX-MISCELLANEOUS | 25 | NA | 1-Jul-17 | 3/2017 | Power to issue instructions or directions | The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory tax officers as he may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. |
| IX-MISCELLANEOUS | 26 | NA | 1-Jul-17 | 3/2017 | Removal of difficulties | NA |
| IX-MISCELLANEOUS | 26 | 26(1) | 1-Jul-17 | 3/2017 | Removal of difficulties | If any difficulty arises in giving effect to any provision of this Act, the Central Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty: |
| IX-MISCELLANEOUS | 26 | Proviso to 26(1) | 1-Jul-17 | 3/2017 | Removal of difficulties | Provided that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act. |
| IX-MISCELLANEOUS | 26 | 26(2) | 1-Jul-17 | 3/2017 | Removal of difficulties | Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament. |