Chapter-wise/ Section-wise Index of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to provisions for levy and collection of tax on intra-State supply of goods and services by the Union Territories, as notified/ amended by Govt. of India/ CBIC from time to time:

Chapter/ Section/ Particulars
CHAPTER – I (PRELIMINARY)
Section 1: Short Title, Extent and Commencement
Section 2: Definitions
CHAPTER – II (ADMINISTRATION)
Section 3: Officers under this Act
Section 4: Authorisation of Officers
Section 5: Powers of Officers
Section 6: Authorisation of Officers of Central Tax as Proper Officer
CHAPTER – III (LEVY AND COLLECTION OF TAX)
Section 7: Levy and Collection of Tax
Section 8: Power to Grant Exemption from Tax
Section 8A: Power to not recover GST not/short levied due to general practice
CHAPTER – IV (PAYMENT OF TAX)
Section 9: Payment of Tax
Section 9A: Utilisation of input tax credit
Section 9B: Order of utilisation of input tax credit
Section 10: Transfer of Input Tax Credit (ITC)
CHAPTER – V (INSPECTION, SEARCH, SEIZURE AND ARREST)
Section 11: Officers Required to Assist Proper Officers
CHAPTER – VI (DEMAND AND RECOVERY)
Section 12: Tax Collected Wrongfully and paid to Central/ UT Govt
Section 13: Recovery of Tax
CHAPTER – VII (ADVANCE RULING)
Section 14: Advance Ruling – Definitions
Section 15: Constitution of Authority for Advance Ruling
Section 16: Constitution of Appellate Authority for Advance Ruling
CHAPTER – VIII (TRANSITIONAL PROVISIONS)
Section 17: Migration of Existing Tax Payers (Transitional Provisions)
Section 18: Transitional Arrangements for Input Tax Credit (ITC)
Section 19: Transitional Provisions relating to Job Work
Section 20: Miscellaneous Transitional Provisions
CHAPTER – IX (MISCELLANEOUS)
Section 21: Application of Provisions of CGST Act
Section 22: Power to Make Rules
Section 23: General Power to Make Regulations
Section 24: Laying of Rules, Regulations and Notifications
Section 25: Power to Issue Instructions or Directions
Section 26: Removal of Difficulties
UTGST Act 2017: Last updated 30/09/2024
The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act, 2022, & Finance Act (No. 2), 2024 including various Notifications/ Orders issued by the Govt./ CBIC from time to time. Information on this page is a Section-wise compilation of the above Amendments in the UTGST Act, 2017 with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.