GST Law section wise Full detail
List of Union Territories under GST :
12th
April, 2017
The
Union Territory Goods and Services Tax Act
An Act to make a provision for levy
and collection of tax on intra-State supply of goods or services or both by the
Union territories and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the
Sixty-eighth Year of the Republic of India as follows:-
- CHAPTER I - PRELIMINARY
1. 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. |
2. Definitions. |
- CHAPTER II - ADMINISTRATION
3. 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. |
4. Authorisation of officers. |
5. Powers of officers. |
6. Authorisation of officers of
central tax as proper officer in certain circumstances. 1.
where
any proper officer issues an order under this Act, he shall also issue an
order under the Central Goods and Services Tax Act, as authorised by the said
Act under intimation to the jurisdictional officer of central tax; 2.
where a
proper officer under the Central Goods and Services Tax Act has initiated any
proceedings on a subject matter, no proceedings shall be initiated by the
proper officer under this Act on the same subject matter. 3.
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. |
- CHAPTER III - LEVY AND COLLECTION OF TAX
7. 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: |
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. |
8. Power to grant exemption from
tax. |
Explanation.— For the purposes of this section, where an exemption in
respect of any goods or services or both from the whole or part of the tax
leviable thereon has been granted absolutely, the registered person supplying
such goods or services or both shall not collect the tax, in excess of the
effective rate, on such supply of goods or services or both. |
- CHAPTER IV - PAYMENT OF TAX
9. Payment of tax. 1.
integrated
tax shall first be utilised towards payment of integrated tax and the amount
remaining, if any, may be utilised towards the payment of central tax and
State tax, or as the case may be, Union territory tax, in that order; 2.
the
Union territory tax shall first be utilised towards payment of Union
territory tax and the amount remaining, if any, may be utilised towards
payment of integrated tax; 3.
the
Union territory tax shall not be utilised towards payment of central tax. |
10. Transfer of input tax credit. |
- CHAPTER V - INSPECTION, SEARCH, SEIZURE AND ARREST
11. Officers required to assist
proper officers. |
- CHAPTER VI - DEMANDS AND RECOVERY
12. Tax wrongfully collected and
paid to Central Government or Union territory Government. |
13. Recovery of tax. |
- CHAPTER VII - ADVANCE RULING
14. Definitions. 1.
‘‘advance
ruling’’ means a decision provided by the Authority or the Appellate
Authority to an applicant on matters or on questions specified in sub-section
(2) of section 97 or sub-section (1) of section 100 of the Central Goods and
Services Tax Act, in relation to the supply of goods or services or both
being undertaken or proposed to be undertaken by the applicant; 2.
‘‘Appellate
Authority’’ means the Appellate Authority for Advance Ruling constituted
under section 16; 3.
‘‘applicant’’
means any person registered or desirous of obtaining registration under this
Act; 4.
‘‘application’’
means an application made to the Authority under sub-section (1) of section
97 of the Central Goods and Services Tax Act; 5.
‘‘Authority’’
means the Authority for Advance Ruling, constituted under section 15. |
15. Constitution of Authority for
Advance Ruling |
16. 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. |
(2) The Appellate Authority shall
consist of— |
- CHAPTER VIII - TRANSITIONAL PROVISIONS
17. Migration of existing tax
payers. |
18. Transitional arrangements for
input tax credit. |
Provided that the registered
person shall not be allowed to take credit in the following circumstances,
namely:— |
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: |
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. |
(2) 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: |
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. |
Explanation.— For the purposes of this section, the expression
‘‘unavailed input tax credit’’ means the amount that remains after
subtracting the amount of input tax credit already availed in respect of
capital goods by the taxable person under the existing law from the aggregate
amount of input tax credit to which the said person was entitled in respect
of the said capital goods under the existing law |
(3) A registered person, who was
not liable to be registered under the existing law or who was engaged in the
sale of exempted goods or tax free goods or goods which have suffered tax at
first point of their sale in the Union territory and the subsequent sales of
which are not subject to tax in the Union territory under the existing law
but which are liable to tax under this Act or where the person was entitled
to the credit of input tax at the time of sale of goods, shall be entitled to
take, in his electronic credit ledger, credit of the value added tax and
entry tax, if any, in respect of inputs held in stock and inputs contained in
semi-finished or finished goods held in stock on the appointed day subject to
the following conditions, namely:— |
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. |
(4) A registered person, who was
engaged in the sale of taxable goods as well as exempted goods or tax free
goods under the existing law but which are liable to tax under this Act,
shall be entitled to take, in his electronic credit ledger,— 1.
the
amount of credit of the value added tax and entry tax, if any, carried
forward in a return furnished under the existing law by him in accordance
with the provisions of sub-section (1); and 2.
the
amount of credit of the value added tax and entry tax, if any, in respect of
inputs held in stock and inputs contained in semi-finished or finished goods
held in stock on the appointed day, relating to such exempted goods or tax
free goods in accordance with the provisions of sub-section (3). |
(5) 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: |
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: |
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 |
(6) A registered person, who was
either paying tax at a fixed rate or paying a fixed amount in lieu of the tax
payable under the existing law shall be entitled to take, in his electronic
credit ledger, credit of value added tax in respect of inputs held in stock
and inputs contained in semi-finished or finished goods held in stock on the
appointed day subject to the following conditions, namely:— |
19. Transitional provisions
relating to job work. |
(1) 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: |
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: |
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. |
(2) Where any semi-finished goods
had been despatched from any place of business to any other premises for
carrying out certain manufacturing processes in accordance with the
provisions of existing law prior to the appointed day and such goods
(hereinafter in this section referred to as ‘‘the said goods’’) are returned
to the said place on or after the appointed day, no tax shall be payable if
the said goods, after undergoing manufacturing processes or otherwise, are
returned to the said place within six months from the appointed day: |
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: |
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: |
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. |
(3) 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: |
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: |
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: |
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. |
(4) 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. |
20. 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 |
(2) 3.
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. 4.
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: |
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. |
(3) 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: |
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: |
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. |
(4) 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: |
Provided that where any for refund
of input tax credit is fully or partially rejected, the amount so rejected
shall lapse: |
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. |
(5) 5.
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. 6.
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 |
(6) 7.
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. 8.
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. |
(7) 9.
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 10. 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. |
(8) 11. 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. 12. 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. |
(9) 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 |
(10) 13. 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. 14. 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. 15. 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. |
(11) 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: |
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: |
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: |
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. |
(12) 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. |
Explanation.— For the purposes of this Chapter, the expression
‘‘capital goods’’ shall have the same meaning as assigned to it in any
existing law relating to sale of goods. |
- CHAPTER IX - MISCELLANEOUS
21. Application of provisions of
Central Goods and Services Tax Act. |
shall, mutatis mutandis, apply,— 1.
so far
as may be, in relation to Union territory tax as they apply in relation to
central tax as if they were enacted under this Act; 2.
subject
to the following modifications and alterations which the Central Government
considers necessary and desirable to adapt those provisions to the
circumstances, namely:— |
22. Power to make rules. |
23. General power to make
regulations. |
24. Laying of rules, regulations
and notifications. |
25. Power to issue instructions or
directions |
26. 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. |
(2) Every order made under this
section shall be laid, as soon as may be, after it is made, before each House
of Parliament. |
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