Files in This Item:
File Description SizeFormat 
A2017-14.pdf101.13 kBAdobe PDFView/Open

Act Details

Act ID: 201714
Act Number: 14
Enactment Date: 2017-04-12
Act Year: 2017
Short Title: The Union Territory Goods and Services Tax Act, 2017
Long Title: An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 22nd June, 2017 for sections 1, 2, 3,4,5, 17, 21 and 22. 1st July, 2017 for sections 6 to 16, 18 to 20 and 23 to 26
Notification: G.S.R. 616(E) dated the 21st June, 2017, Gazette of India, Extraordinary, Part II, sec. 3(i). G.S.R. 701(E) dated the 28th June, 2017, Gazette of India, Extraordinary, Part II, sec. 3(i)

Related Documents to This Act.

Rules

YearDescriptionFiles

Regulations

YearDescriptionFiles

Circulars

YearDescriptionFiles

Notifications

YearDescriptionFiles
21.06.2017 Seeks to appoint the 22nd day of June, 2017 as the date on which the provisions of sections 1,2,3,4,5,17,21 and section 22 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 shall come into force.
28.06.2017 Seeks to appoint the 1st day of July, 2017 as the day on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of the UTGST Act, 2017 shall come into force.
30.06.2017 4/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to notify www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill. 5/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to notify the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rule, 2017. 6/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to notify the Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 7/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to notify the Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 8/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to notify the Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 9/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to notify the Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 10/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to fix the rate of interest per annum for the purposes of the section 21 as specified in UTGST Act, 2017 11/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to notify the number of digits of Harmonised System of Nomenclature Codes in the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rule, 2017. 12/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to notify the number of digits of Harmonised System of Nomenclature Codes in the Union Territory Goods and Services Tax (Chandigarh) Rule, 2017 13/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to notify the number of digits of Harmonised System of Nomenclature Codes in the Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rule, 2017 14/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to notify the number of digits of Harmonised System of Nomenclature Codes in the Union Territory Goods and Services Tax (Daman and Diu) Rule, 2017 15/2017-Union Territory Tax Dated the 30th June, 2017 Seeks to notify the number of digits of Harmonised System of Nomenclature Codes in the Union Territory Goods and Services Tax (Lakshadweep) Rule, 2017.
24.10.2017 Seeks to automatically extend notifications issued under CGST Act, 2017 relating to the subjects referred in Section 21 of the UTGST Act, 2017 to the said Act.
01.01.2018 Notification No.1/2018- Union Territory Tax
31.03.2018 2-UTGST- dated March 31, 2018 To notify that irrespective of the value of consignment, no e-way bill shall be required to be generated where the movement of goods commences & terminates within Union Territory of Andaman & Nicobar Islands. 3-UTGST- dated March 31, 2018 To notify that irrespective of the value of consignment, no e-way bill shall be required to be generated where the movement of goods commences & terminates within Union Territory of Chandigarh. 4-UTGST- dated March 31, 2018 To notify that irrespective of the value of consignment, no e-way bill shall be required to be generated where the movement of goods commences & terminates within Union Territory of Dadra and Nagar Haveli. 5-UTGST- dated March 31, 2018 To notify that irrespective of the value of consignment, no e-way bill shall be required to be generated where the movement of goods commences & terminates within Union Territory of Daman and Diu. 6-UTGST- dated March 31, 2018 To notify that irrespective of the value of consignment, no e-way bill shall be required to be generated where the movement of goods commences & terminates within Union Territory of in Lakshadweep
18.05.2018 7-UTGST- dated May 18, 2018 To rescind the notification number GSR 316(E) dated 31st March, 2018, w.e.f. 25.05.2018. 8-UTGST- dated May 18, 2018 To rescind the notification number GSR 317(E) dated 31st March, 2018, w.e.f. 25.05.2018. 9-UTGST- dated May 18, 2018 To rescind the notification number GSR 318(E) dated 31st March, 2018, w.e.f. 25.05.2018.
21.05.2018 10-UTGST- dated May 21, 2018 To rescind the notification number GSR 315 (E) dated 31st March, 2018, w.e.f. 25.05.2018. 11-UTGST- dated May 21, 2018 To rescind the notification number GSR 319 (E) dated 31st March, 2018, w.e.f. 25.05.2018.
28.09.2018 12-UTGST- September 28, 2018 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies. 13-UTGST-September 28, 2018 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies
08.10.2018 14-UTGST-October 8, 2018 Seeks to notify the constitution of the Authority for Advance Ruling in the Union Territories (without legislature). 15-UTGST-October 8, 2018 Seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature).

Orders

YearDescriptionFiles


Disclaimer: Updation and uploading of all Central Acts available on this web page is the proprietary of the Legislative Department in the Ministry of Law and Justice.
The updation and uploading of Rules, Regulations, Notifications, etc., is the proprietary of the concerned Ministry/Departments in the Government of India administering subject matter of the Legislation.
Pre-1885 Central Acts are under updation by the Legislative Department and will be made available shortly for public view. However, a list of said Acts is available for search.