Union Territory Goods and Services Tax Act, 2017

Sections (18)

Chapter I. PRELIMINARY

Chapter II. BOARD

Section 1. Short title, extent and commencement [S28-9X3]

Section 2. Definitions [S28-9Y5]

Section 3. Appointment of Board [S28-9Z7]

Section 4. Registration of exporters [S28-A0G]

Section 5. Prohibition of the manufacture of goods without licence [S28-A1J]

Section 6. Grant of licence [S28-A2M]

Section 7. Maintenance of records and furnishing of returns [S28-A3P]

Section 8. Powers of proper officer [S28-A4R]

Section 9. Power to issue directions [S28-A5T]

Section 10. Power to exempt [S28-A6W]

Section 11. Registration of registereds person [S28-A7Y]

Section 12. Penalty for contravention [S28-A80]

Section 13. Offences by companies [S28-A92]

Section 14. Appeal [S28-AA4]

Section 15. Cognizance of offences [S28-AB6]

Section 16. Protection of action taken in good faith [S28-AC8]

Section 17. Power to make rules [S28-ADA]

Section 18. Power to remove difficulties [S28-AEC]

Made under

No recital of a power is printed.

Acted on by (6)

Amends: Union Territory Goods and Services Tax Act (Amendment) Act, 2020, 6 February 2020. "section 14 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)". Synthetic demonstration target.

Amends: Union Territory Goods and Services Tax Act (Amendment) Act, 2024, 24 July 2024. "section 14 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)". Synthetic demonstration target.

Amends: Union Territory Goods and Services Tax Act (Amendment) Act, 2021, 17 March 2021. "section 11 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)". Synthetic demonstration target.

Exempts: Notification S.O. 1716(E), dated 26th June, 2025, 26 June 2025. "section 4 of the said Act". Synthetic demonstration target.

Exempts: Notification S.O. 3901(E), dated 24th March, 2019, 24 March 2019. "section 4 of the said Act". Synthetic demonstration target.

Exempts: Notification S.O. 1069(E), dated 14th July, 2021, 14 July 2021. "section 4 of the said Act". Synthetic demonstration target.

Not held (1)

"section 58 of the Customs Act, 1962"