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 IV

Chapter IV

PAYMENT OF TAX

Sections in this chapter

Section 9 — Payment of tax.
Section 9A — Utilisation of input tax credit.
Section 9B — Order of utilisation of input tax credit.
Section 10 — Transfer of input tax credit.