Summary -By Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 given below , ministry of finance has notified the following Sections of UTGST Act 2017 w.e.f  22nd day of June, 2017

Section 1. Short title, extent and commencement.

Section 2. Definitions.

Section 3. Officers under this Act.

Section 4. Authorisation of officers.

Section 5. Powers of officers.

Section 17. Migration of existing tax payers.

Section 21. Application of provisions of Central Goods and Services Tax Act.

Section 22. Power to make rules.

MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st June, 2017
No. 1/2017–UNION TERRITORY TAX

G.S.R. 616(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 17, 21 and section 22 of the said Act shall come into force.

[F. No. S-31011/25/2017-ST- I-DOR]
S. R. MEENA, Under Secy.

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