The Union Territory Goods and Services Tax Act, 2017 (UTGST Act)

Table of Contents

CHAPTER I - PRELIMINARY

CHAPTER II - ADMINISTRATION

CHAPTER III - LEVY AND COLLECTION OF TAX

CHAPTER IV - PAYMENT OF TAX

CHAPTER V - INSPECTION, SEARCH, SEIZURE AND ARREST

CHAPTER VI - DEMANDS AND RECOVERY

CHAPTER VII - ADVANCE RULING

CHAPTER VIII - TRANSITIONAL PROVISIONS

CHAPTER IX - MISCELLANEOUS