Section 21 of UTGST – Application of provisions of CGST Act

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Section 21 of UTGST – Application of provisions of CGST Act

Section 21 of UTGST Act 2017 – Application of provisions of CGST Act under Union Territory GST Act 2017. Deep analysis for Section 21 of UTGST Bill 2017 – Application of provisions of CGST Act as per Union Territory GST Act as per UTGST Act 2017. Get Complete Details for UTGST Section 21 and also get detailed analysis of all Sections of UTGST Act 2017. This UTGST Section provide all details for Application of provisions of CGST Act as per Union Territory GST Act applicable on all Union Territories of India. Find Analysis of UTGST Section 21 of Union Territory goods & Service tax Act 2017. The Main purpose of UTGST bill is to apply a collection of tax on every Intra UT supply of goods and service in the union territories in absence of legislature and has similar properties as that of SGST. Check Section Wise Analysis of UTGST Act 2017, Chapter Wise Analysis of UTGST All Sections. In this article you may find complete details regarding Section 21 of UTGST Act 2017 – Application of provisions of CGST Act as per Union Territory GST ActNow Check more details from below…..

Section 21 of UTGST – Application of provisions of CGST Act

Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,—

Section 25 of IGST

  • (i) scope of supply;
  • (ii) composition levy;
  • (iii) composite supply and mixed supply;
  • (iv) time and value of supply;
  • (v) input tax credit;
  • (vi) GST Registration;
  • (vii) tax invoice, credit and debit notes;
  • (viii) accounts and records;
  • (ix) GST Returns;
  • (x) payment of tax;
  • (xi) tax deduction at source;
  • (xii) collection of tax at source;
  • (xiii) assessment;
  • (xiv) GST Refunds;
  • (xv) audit;
  • (xvi) inspection, search, seizure and arrest;
  • (xvii) demands and recovery;
  • (xviii) liability to pay in certain cases;
  • (xix) advance ruling;
  • (xx) appeals and revision;
  • (xxi) presumption as to documents;
  • (xxii) offences and penalties;
  • (xxiii) job work;
  • (xxiv) electronic commerce;
  • (xxv) settlement of funds;
  • (xxvi) transitional provisions; and
  • (xxvii) miscellaneous provisions including the provisions relating to the imposition of interest and penalty,

shall, mutatis mutandis, apply,—

(a) so far as may be, in relation to Union territory tax as they apply in relation to central tax as if they were enacted under this Act;

(b) subject to the following modifications and alterations which the Central Government considers necessary and desirable to adapt those provisions to the circumstances, namely:—

  • (i) references to ‘‘this Act’’ shall be deemed to be references to ‘‘the Union Territory Goods and Services Tax Act, 2017’’;
  • (ii) references to ‘‘Commissioner’’ shall be deemed to be references to ‘‘Commissioner’’ of Union territory tax as defined in clause (2) of section 2 of this Act;
  • (iii) references to ‘‘officers of central tax’’ shall be deemed to be references to ‘‘officers of Union territory tax’’;
  • (iv) references to ‘‘central tax’’ shall be deemed to be references to ‘‘Union territory tax’’ and vice versa;
  • (v) references to ‘‘Commissioner of State tax or Commissioner of Union territory tax’’ shall be deemed to be references to ‘‘Commissioner of central tax’’;

Beware of False Propaganda

  • (vi) references to ‘‘State Goods and Services Tax Act or Union Territory Goods and Services Tax Act’’ shall be deemed to be references to ‘‘Central Goods and Services Tax Act’’
  • (vii) references to ‘‘State tax or Union territory tax’’ shall be deemed to be references to ‘‘central tax’’.

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