UTGST Section 21 - Application of provisions of Central Goods and Services Tax Act

UTGST Section 21 - Application of provisions of Central Goods and Services Tax Act

Refer Section 21 of UTGST Act,2017 from the bare act : - Subject to the provisions of this Act and the rules made thereunder, the provisionsof the Central Goods and Services Tax Act, relating to,

(i) scope of supply; (ii) composition levy; (iii) composite supply and mixed supply; (iv) time and value of supply; (v) input tax credit; (vi) registration; (vii) tax invoice, credit and debit notes; (viii) accounts and records; (ix) returns; (x) payment of tax; (xi) tax deduction at source; (xii) collection of tax at source; (xiii) assessment; (xiv) refunds; (xv) audit; (xvi) inspection, search, seizure and arrest; (xvii) demands and recovery; (xviii) liability to pay in certain cases; (xix) advance ruling; (xx) appeals and revision; (xxi) presumption as to documents; (xxii) offences and penalties; (xxiii) job work; (xxiv) electronic commerce; (xxv) settlement of funds; (xxvi) transitional provisions; and (xxvii) miscellaneous provisions including the provisions relating to theimposition of interest and penalty, shall, mutatis mutandis, apply,

(a) so far as may be, in relation to Union territory tax as they apply in relationto central tax as if they were enacted under this Act;

(b) subject to the following modifications and alterations which the CentralGovernment considers necessary and desirable to adapt those provisions to thecircumstances, namely:

(i) references to this Act shall be deemed to be references to theUnion Territory Goods and Services Tax Act, 2017;

(ii) references to Commissioner shall be deemed to be references toCommissioner of Union territory tax as defined in clause (2) of section 2 ofthis Act;

(iii) references to officers of central tax shall be deemed to be referencesto officers of Union territory tax;

(iv) references to central tax shall be deemed to be references to Unionterritory tax and vice versa;

(v) references to Commissioner of State tax or Commissioner of Unionterritory tax shall be deemed to be references to Commissioner of centraltax;

(vi) references to State Goods and Services Tax Act or Union TerritoryGoods and Services Tax Act shall be deemed to be references to CentralGoods and Services Tax Act;

(vii) references to State tax or Union territory tax shall be deemed tobe references to central tax.

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• Download the UTGST Act,2017 issued on 12th April,2017 by CBEC