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