Monthly Archives: April 2017

Section 15 UTGST Act 2017- Constitution of Authority for Advance Ruling

By | April 23, 2017

Section 15 UTGST Act 2017 [ Section 15 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 15 UTGST Act 2017 deals with Constitution of Authority for Advance Ruling and is covered in CHAPTER VII ADVANCE RULING (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS… Read More »

Section 14 UTGST Act 2017- Definitions – Advance Ruling

By | April 23, 2017

Section 14 UTGST Act 2017 [ Section 14 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 14 UTGST Act 2017 deals with Definitions and is covered in CHAPTER VII ADVANCE RULING (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received… Read More »

Section 13 UTGST Act 2017- Recovery of tax

By | April 23, 2017

Section 13 UTGST Act 2017 [ Section 13 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 13 UTGST Act 2017 and is covered in CHAPTER VI DEMANDS AND RECOVERY (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent… Read More »

Section 12 UTGST Act 2017 – Tax wrongfully collected and paid to Central Government or Union territory Government

By | April 23, 2017

Section 12 UTGST Act 2017 [ Section 12 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 12 UTGST Act 2017 deals with Tax wrongfully collected and paid to Central Government or Union territory Government and is covered in CHAPTER VI DEMANDS AND RECOVERY (Note UTGST… Read More »

Section 11 UTGST Act 2017- Officers required to assist proper officers

By | April 23, 2017

Section 11 UTGST Act 2017 [ Section 11 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 11 UTGST Act 2017 deals with Officers required to assist proper officers and is covered in CHAPTER V INSPECTION, SEARCH, SEIZURE AND ARREST (Note UTGST Act 2017 also known… Read More »

Section 10 UTGST Act 2017 – Transfer of input tax credit

By | April 23, 2017

Section 10 UTGST Act 2017 [ Section 10 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 10 UTGST Act 2017 deals with Transfer of input tax credit and is covered in CHAPTER IV PAYMENT OF TAX (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS… Read More »

Section 6 UTGST Act 2017- Authorisation of officers of central tax as proper officer in certain circumstances

By | April 23, 2017

Section 6 UTGST Act 2017 [ Section 6 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 6 UTGST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances and is covered in CHAPTER II ADMINISTRATION (Note UTGST Act 2017 also known… Read More »