Union Territory Goods and Services Tax Act, 2017

Act in 2 Minutes

• Complete local repository: 29 section/schedule pages.
• Every page now carries current-law status, official statutory text/source control, practical cases, decision path, evidence and Q&A.
• Effective dates are separated from enactment dates; historical/transitional provisions are labelled rather than silently treated as current transactions.

UTGST architecture in one sentence

UTGST is the Union-territory counterpart for intra-State supplies in applicable Union territories, with extensive CGST provisions applied through section 21. Do not create a fictional separate UTGST rulebook where the Act instead imports the CGST machinery.

Chapter-by-chapter guides

Complete provision map

1. 1 — Short title, extent and commencement
2. 2 — Definitions
3. 3 — Officers under this Act
4. 4 — Authorisation of officers
5. 5 — Powers of officers
6. 6 — Authorisation of officers of central tax as proper officer in certain circumstances
7. 7 — Levy and collection
8. 8 — Power to grant exemption from tax
9. 8A — Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
10. 9 — Payment of tax
11. 9A — Utilisation of input tax credit
12. 9B — Order of utilisation of input tax credit
13. 10 — Transfer of input tax credit
14. 11 — Officers required to assist proper officers
15. 12 — Tax wrongfully collected and paid to Central Government or Union territory Government
16. 13 — Recovery of tax
17. 14 — Definitions
18. 15 — Constitution of Authority for Advance Ruling
19. 16 — Constitution of Appellate Authority for Advance Ruling
20. 17 — Migration of existing tax payers
21. 18 — Transitional arrangements for input tax credit
22. 19 — Transitional provisions relating to job work
23. 20 — Miscellaneous transitional provisions
24. 21 — Application of provisions of Central Goods and Services Tax Act
25. 22 — Power to make rules
26. 23 — General power to make regulations
27. 24 — Laying of rules, regulations and notifications
28. 25 — Power to issue instructions or directions
29. 26 — Removal of difficulties

How to use this Act

• Start from the transaction/problem, not only the section number.
• Open the section, then follow its Rule/Form/notification and cross-Act links.
• Use the effective-date box before applying the result to an old period.
• For disputes, check the judicial hierarchy and evidence before acting.

Official source control

• India Code / official Act record
• Official consolidated/Gazette Act text — source cut-off noted as 27 June 2025