Union territory GST

Date on which provisions come into force:

Sections of UTGST Act

Date

Notification No.

1 to 5, 17, 21, 22

22-Jun-17

1/2017

All other
sections

1-Jul-17

3/2017

Chapter III: Levy
& collection of tax

7

UTGST charging section:

►    
GST shall
be at notified rate not exceeding 20% on all intra-State supplies except liquor and un-denatured extra neutral alcohol or
rectified spirit used for manufacture of liquor.

►    
Tax on
supply of petroleum, diesel etc. will be levied from date to be notified
separately.

►    
Tax is to
be paid by the recipient on reverse charge on

◆     
Notified supplies

◆     
Supplies
received from unregistered
supplier

►    
Tax shall
be paid by e-commerce operator on notified intra-State services supplied
through it.

Chapter VI: Demands
& recovery

12

►    
Central
and Union territory tax wrongly paid on
inter-State supply shall be refunded.

►    
Interest
is not required to be paid, if integrated tax is paid on intra-State supply
instead of central and union territory tax.

Chapter VIII:
Transitional provisions

18 to 20

►    
Transitional provisions under the UTGST are similar to the corresponding provisions under CGST. However, the eligible taxes
are VAT and
Entry Tax.

►    
Credit
attributable to any claim u/s 3, 5(3), 6 or 6A or 8 (8) of the CST Act, 1956
& not substantiated under rule 12 of the CST (Registration and Turnover)
Rules, 1957 cannot be taken. When said claims are substantiated, amount equal
to credit shall be refunded.

Chapter IX:
Miscellaneous provisions

21

Subject to the provisions of this Act
and the rules made thereunder, following provisions of Central GST Act
shall mutatis mutandis apply to union
territory tax:

►    
Scope of
supply, composite and mixed supply

►     
Time and
value of supply

►     
Registration

►     
Tax
invoice, credit and debit notes

►     
Accounts
and records

►     
ITC

►     
Returns

►     
Payment of
tax, refunds, composition levy

►     
TDS &
TCS

►     
Liability
to pay in certain cases

►     
Job work

►     
E-commerce

►     
Assessment

►     
Audit

►     
Demands
and recovery

►     
Inspection,
search, seizure and arrest

►     
Advance
ruling

►     
Appeals
and revision

►     
Presumption
as to documents

►     
Offences
and penalties

►     
Settlement
of funds

►     
Transitional
provisions

►     
Miscellaneous
provisions including imposition of interest and penalty