Loading…

The Union Territory Goods and Services Tax Act, 2017

29 sections · 9 chapters

- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 11 Officers required to assist proper officers.
- Section 12 Tax wrongfully collected and paid to Central Government or Union territory Government.
- Section 13 Recovery of tax.

The Union Territory Goods and Services Tax Act, 2017

Home
The Union Territory Goods and Services Tax Act, 2017
Chapter II

Chapter II

ADMINISTRATION

Sections in this chapter

Section 3 — Officers under this Act.
Section 4 — Authorisation of officers.
Section 5 — Powers of officers.
Section 6 — Authorisation of officers of central tax as proper officer in certain circumstances.