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    the UT gst bill 2017

    Uploaded by

    Rajveer Parmar

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    the UT gst bill 2017

    Uploaded by

    Rajveer Parmar
    1 views5 pages

    Copyright

    © © All Rights Reserved

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    DOCX, PDF, TXT or read online from Scribd

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    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    1 views5 pages

    the UT gst bill 2017

    Uploaded by

    Rajveer Parmar

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 5

    Page |1

    CHAPTER-5
    THE UNION TERRITORY GOODS AND
    SERVICES TAX BILL, 2017

    5.1 MEANING
    The Bill enacted by Parliament in the Sixty-eighth Year of the Republic of India whic
    is stated as follows:—

    According to clause 1 of The Union Territory Goods and Services Tax Act, 2017

    (1) This Act may be called the Central Goods and Services Tax Act, 2017.

    (2) It extends to the Union territories of the Andaman and Nicobar Islands,
    Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other
    territory.

    (3) It shall come into force on such date as the Central Government may, by
    notification in the Official Gazette, appoint-

    Provided that different dates may be appointed for different provisions of this
    Act and any reference in any such provision to the commencement of this Act
    shall be construed as a reference to the coming into force of that provision.
    Page |2

    5.2 ADMINISTRATION

    5.2.1 Officers Under The Act,

    According to clause 3 of The Union Territory Goods and Services Tax Act, 2017

    The Administrator may, by notification, appoint Commissioners and such other


    class of officers as may be required for carrying out the purposes of this Act and such
    officers shall be deemed to be proper officers for such purposes as may be specified
    therein: Provided that the officers appointed under the existing law shall be deemed
    to be the officers appointed under the provisions of this Act.

    5.2.2 AUTHORIZATION OF OFFICERS

    According to clause 4 of The Union Territory Goods and Services Tax Act, 2017

    The Administrator may, by order, authorise any officer to appoint officers of


    Union territory tax below the rank of Assistant Commissioner of Union territory tax
    for the administration of this Act.

    5.2.3 POWERS OF THE OFFICERS

    According to clause 5.of The Union Territory Goods and Service Tax Bill, 2017

    (1) Subject to such conditions and limitations as the Board may impose,
    an officer of Union Territory tax may exercise the powers and discharge the
    duties conferred or imposed on him under this Act.

    (2) An officer of Union Territory tax may exercise the powers and
    discharge the duties conferred or imposed under this Act on any other officer of
    central tax who is subordinate to him.
    Page |3

    (3) The Commissioner may, subject to such conditions and limitations


    as may be specified in this behalf by him, delegate his powers to any other
    officer who is subordinate to him.

    (4) Notwithstanding anything contained in this section, an Appellate


    Authority shall not exercise the powers and discharge the duties conferred or
    imposed on any other officer of Union Territory tax

    5.2.4 APPOINTMENT OF OFFICERS OF CENTRAL


    TAX AS PROPER OFFICER IN CERTAIN
    CIRCUMSTANCES.

    According to clause 6.of The Central Goods And Services Tax Bill, 2017

    (1) Without prejudice to the provisions of this Act, the officers appointed
    under the State Goods and Services Tax Act or the Union Territory Goods and
    Services Tax Act are authorised to be the proper officers for the purposes of
    this Act, subject to such conditions as the Government shall, on the
    recommendations of the Council, by notification, specify.

    (2) Subject to the conditions specified in the notification issued under


    sub-section (1) of

    (a) where any proper officer issues an order under this Act, he
    shall also issue an order under the central Goods and Services Tax Act
    under intimation to the jurisdictional officer of Central territory tax;

    (b) where a proper officer under the Central Goods and Services
    Tax Act has initiated any proceedings on a subject matter, no
    proceedings shall be initiated by the proper officer under this Act on the
    same subject matter.
    Page |4

    (3) Any proceedings for rectification, appeal and revision, wherever


    applicable, of any order passed by an officer appointed under this Act shall not
    lie before an officer appointed under the Central Goods and Services Tax Act.

    5.3 INSPECTION, SEARCH, SEIZURE AND ARREST

    According to clause 11.of The Union Territory Goods and Service Tax Bill, 2017

    (1) All officers of Police, Railways, Customs, and those officers engaged
    in the collection of land revenue, including village officers, and officers of
    central tax and officers of the State tax shall assist the proper officers in the
    implementation of this Act.

    (2) The Government may, by notification, empower and require any


    other class of officers to assist the proper officers in the implementation of this
    Act when called upon to do so by the Commissioner.

    5.4 DEMANDS AND RECOVERY

     DEMAND

    According to clause 12.of The Union Territory Goods and Service Tax Bill, 2017
    Demand for Wrongfully Collected Tax and Paid to Central Government or Union
    Territory Government are given as follows

    (1) A registered person who has paid the central tax and the Union
    territory tax on a transaction considered by him to be an intra-State supply, but
    which is subsequently held to be an inter-State supply, shall be refunded the
    amount of taxes so paid in such manner and subject to such conditions as may
    be prescribed.
    Page |5

    (2) A registered person who has paid integrated tax on a transaction


    considered by him to be an inter-State supply, but which is subsequently held
    to be an intra-State supply, shall not be required to pay any interest on the
    amount of the central tax and the Union territory tax payable.

     RECOVERY

    According to clause 13 of The Union Territory Goods and Service Tax Bill, 2017 the
    recovery of Tax is stated as follows

    (1) Where any amount of tax, interest or penalty is payable by a person


    to the Government under any of the provisions of this Act or the rules made
    there under and which remains unpaid, the proper officer of central tax, during
    the course of recovery of said tax arrears, may recover the amount from the
    said person as if it were an arrear of central tax and credit the amount so
    recovered to the account of the Government under the appropriate head of
    Union territory tax.

    (2) Where the amount recovered under sub-section (1) is less than the
    amount due to the Government under this Act and the Central Goods and
    Services Act, the amount to be credited to the account of the Government shall
    be in proportion to the amount due as Union territory tax and central tax.

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