Union Territory Goods and Services Tax Act Rules, 2019 [R10-A18]

As at 7 September 2026. In force from 27 June 2019.

Dates: made 27 June 2019; in force 27 June 2019; ceased none recorded. Gazette: none recorded. Band A.

Synthetic. This instrument and its words are generated by the register beneath an Act whose title, number and year are real.

Cite: Union Territory Goods and Services Tax Act Rules, 2019, G.S.R. 865(E) [R10-A18]. Machine: R10-A18.

Rules (15)

Rule 1. Short title and commencement [S29-AD2]

Rule 2. Definitions [S29-AE4]

Rule 3. Application for registration [S29-AF6]

Rule 4. Register of registereds person [S29-AGX]

Rule 5. Conditions of licence [S29-AHZ]

Rule 6. Records and returns [S29-AJS]

Rule 7. Fees [S29-AKV]

Rule 8. Manner of service of orders [S29-AMN]

Rule 9. Appeal [S29-ANQ]

Rule 10. Procedure for the manufacture of goods [S29-APH]

Rule 11. Procedure for the supply of goods or services [S29-AQK]

Rule 12. Procedure for the supply of goods or services [S29-ARD]

Rule 13. Procedure for the import of goods [S29-ASF]

Rule 14. Procedure for the export of goods [S29-AT9]

Schedule Schedule. Fees and Forms

Made under

Recital: "In exercise of the powers conferred by section 17 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules, namely". Names section 17 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) [S28-ADA]. Vires verified.

Acts on (0)

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Acted on by (0)

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Not held (0)

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