Daily Archives: April 14, 2017

19 Transitional provisions relating to job work-UTGST Bill 2017

By | April 14, 2017

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 Transitional provisions relating to job work. 19. (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,  econditioning or any other purpose in accordance with the… Read More »

17 Migration of existing tax payers-UTGST Bill 2017

By | April 14, 2017

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 CHAPTER VIII TRANSITIONAL PROVISIONS Migration of existing tax payers. 17. (1) 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… Read More »

16 Constitution of Appellate Authority for Advance Ruling-UTGST Bill 2017

By | April 14, 2017

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 Constitution of Appellate Authority for Advance Ruling. 16. (1) The Central Government shall, by notification, constitute an Appellate Authority to be known as (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced… Read More »

15 Constitution of Authority for Advance Ruling- UTGST Bill 2017

By | April 14, 2017

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 Constitution of Authority for Advance Ruling. 15. (1) The Central Government shall, by notification, constitute an Authority to be known as the name of the Union territory, Authority for Advance Ruling: Provided that the Central Government may, on the recommendations of the Council, notify any Authority… Read More »

14 Definitions-UTGST Bill 2017

By | April 14, 2017

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 CHAPTER VII ADVANCE RULING Definitions. 14. In this Chapter, unless the context otherwise requires,— (a) ‘‘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)… Read More »

12 Tax wrongfully collected and paid to Central Government or Union territory Government- UTGST Bill 2017

By | April 14, 2017

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 CHAPTER VI DEMANDS AND RECOVERY Tax wrongfully collected and paid to Central Government or Union territory Government. 12. (1) 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… Read More »

11 Officers required to assist proper officers- UTGST Bill 2017

By | April 14, 2017

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 CHAPTER V INSPECTION, SEARCH SEIZURE AND ARREST Officers required to assist proper officers. 11. (1) 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… Read More »