Section 21 UTGST Act 2017
[ Section 21 UTGST Act 2017 Comes into force w.e.f 22.06.2017 as per Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 ]
Section 21 UTGST Act 2017 deals with Application of provisions of Central Goods and Services Tax Act and is covered in CHAPTER IX MISCELLANEOUS
(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 is 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.)
Application of provisions of Central Goods and Services Tax Act.
21. Subject to the provisions of this Act and the rules [ Note – 11 , 12, 13 , 14 , 15 ,21] made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,—
(i) scope of supply; [ Note – 7]
(ii) composition levy; [ Note -1,20 ,22]
(iii) composite supply and mixed supply;
(iv) time and value of supply; [ Note -6, 18,19 ]
(v) input tax credit; [ Note -3 , 6 and 17 , 18,19]
(vi) registration; [ Note -2 ]
(vii) tax invoice, credit and debit notes;
(viii) accounts and records;
(ix) returns;
(x) payment of tax; [ Note 16 ]
(xi) tax deduction at source; [ Note 5 ]
(xii) collection of tax at source;
(xiii) assessment;
(xiv) refunds; [ Note -3 , 4 , 8 , 9 , 16]
(xv) audit;
(xvi) inspection, search, seizure and arrest;
(xvii) demands and recovery;
(xviii) liability to pay in certain cases;
(xix) advance ruling;
(xx) appeals and revision;
(xxi) presumption as to documents;
(xxii) offences and penalties;
(xxiii) job work;
(xxiv) electronic commerce;
(xxv) settlement of funds;
(xxvi) transitional provisions; and
(xxvii) miscellaneous provisions including the provisions relating to the imposition of interest and penalty, [ Note 10 ]
shall, mutatis mutandis, apply,—
(a) 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;
(b) subject to the following modifications and alterations which the Central Government considers necessary and desirable to adapt those provisions to the circumstances, namely:—
(i) references to ‘‘this Act’’ shall be deemed to be references to ‘‘the Union Territory Goods and Services Tax Act, 2017’’;
(ii) references to ‘‘Commissioner’’ shall be deemed to be references to ‘‘Commissioner’’ of Union territory tax as defined in clause (2) of section 2 of this Act;
(iii) references to ‘‘officers of central tax’’ shall be deemed to be references to ‘‘officers of Union territory tax’’;
(iv) references to ‘‘central tax’’ shall be deemed to be references to ‘‘Union territory tax’’ and vice versa;
(v) references to ‘‘Commissioner of State tax or Commissioner of Union territory tax’’ shall be deemed to be references to ‘‘Commissioner of central tax’’;
(vi) references to ‘‘State Goods and Services Tax Act or Union Territory Goods and Services Tax Act’’ shall be deemed to be references to ‘‘Central Goods and Services Tax Act’’;
(vii) references to ‘‘State tax or Union territory tax’’ shall be deemed to be references to ‘‘central tax’’.
Note –
22. Union Territory Tax seeks to further amend notification No. 2/2017 – Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers vide Notification No 1/2018 Union Territory Tax Dated 1st January, 2018
2. The categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator under UTGST Act 2017 vide Notification No. 17/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
3. Specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act 2017 vide Notification No. 5/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
4. Prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act vide Notification No. 6/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
5. Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) of UTGST Act 2017 vide Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
6. Rates for supply of services under UTGST Act vide Notification No. 11/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
7. To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act vide Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
8 To notify the supplies not eligible for refund of unutilised ITC under UTGST Act vide Notification No. 15/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
9. To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act vide Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
10 .GST Common Portal notified vide Notification No. 4/2017 – Union Territory Tax Dtd 30th June, 2017
11. Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 notified vide Notification No. 5/2017 – Union Territory Tax Dtd 30th June, 2017
12 Union Territory Goods and Services Tax (Chandigarh) Rules 2017. notified vide Notification No. 6/2017 – Union Territory Tax Dtd 30th June, 2017
13 .Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017. . notified vide Notification No. 7/2017 – Union Territory Tax Dtd 30th June, 2017
14 Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 notified vide Notification No. 8/2017 – Union Territory Tax Dtd 30th June, 2017
15 Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 notified vide Notification No. 9/2017 – Union Territory Tax Dtd 30th June, 2017
16. Seeks to prescribe rate of interest under UTGST Act 2017 vide Notification No. 10/2017 – Union Territory Tax Dtd 30th June, 2017
17 . GST Settlement of funds Rules 2017 Notification Dated 27th July, 2017
18. Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6% vide Notification No 20/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017
19. Seeks to amend notification No. 11/2017- UTT(R) to reduce UGST rate on specified supplies of Works Contract Services vide Notification No 24/2017 Union Territory Tax (Rate) dated21st September, 2017
20. To remove difficulties in implementing provisions of composition scheme by Order No 01/2017 Union Territory Tax Dated 13th October, 2017
21. CGST Notification will apply to UTGST Act : Notification No 17/2017 Union Territory Tax Dated 24th October, 2017
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