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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 IX

Chapter IX

MISCELLANEOUS

Sections in this chapter

Section 21 — Application of provisions of Central Goods and Services Tax Act.
Section 22 — Power to make rules.
Section 23 — General power to make regulations.
Section 24 — Laying of rules, regulations and notifications.
Section 25 — Power to issue instructions or directions.
Section 26 — Removal of difficulties.