Chapter 3 — Levy and Collection of Tax

Chapter in 2 Minutes

• This chapter groups sections 7, 8, 8A of the Union Territory Goods and Services Tax Act, 2017.
• Use the provision map below and then follow each section into Rules, Forms, notifications and practical workflows.

Section-by-section map

1. Section 7 — Levy and collection
2. Section 8 — Power to grant exemption from tax
3. Section 8A — Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

Practical questions to ask

• What factual trigger decides which section in this chapter applies?
• What was the operative wording on the transaction/order date?
• Which Rule, Form or notification changes the implementation?
• What evidence would an officer or appellate forum expect?