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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

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The Union Territory Goods and Services Tax Act, 2017
Chapter VIII

Chapter VIII

TRANSITIONAL PROVISIONS

Sections in this chapter

Section 17 — Migration of existing tax payers.
Section 18 — Transitional arrangements for input tax credit.
Section 19 — Transitional provisions relating to job work.
Section 20 — Miscellaneous transitional provisions.