The Uttarakhand Goods and Services Tax Act, 2017

Tax2017325 sections

This Act is the law governing the Goods and Services Tax in the state of Uttarakhand. It applies to all businesses and individuals supplying goods or services within the state. The legislation sets out the rules for collecting this tax, defines key terms like registered persons and turnover, and establishes the framework for compliance and administration. By implementing this tax, the state aims to create a unified system that simplifies the tax structure and ensures the government collects revenue fairly from economic activities.

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1. Short title, extent and commencement
2. Definitions
3. Officers under this Act
4. Appointment of officers
5. Powers of officers
6. Authorisation of officers of central tax as proper officer in certain circumstances
7. Scope of supply
8. Tax liability on composite and mixed supplies.
9. Levy and collection.
10. Composition levy.
11. Power to grant exemption from tax
12. Time of supply of goods
13. Time of supply of services.
14. Change in rate of tax in respect of supply of goods or services.
15. Value of taxable supply.
16. Eligibility and conditions for taking input tax credit.
17. Apportionment of credit and blocked credits.
18. Availability of credit in special circumstances
19. Taking input tax credit in respect of inputs and capital goods sent for job work
20. Manner of distribution of credit by Input Service Distributor.
21. Manner of recovery of credit distributed in excess.
22. Persons liable for registration
23. Persons not liable for registration
24. Compulsory registration in certain cases
25. Procedure for registration
26. Deemed registration
27. Special provisions relating to casual taxable person and non-resident taxable person
28. Amendment of registration
29. Cancellation or Suspension of registration
30. Revocation of cancellation of registration
31. Tax invoice
31A. Facility of digital payment to recipient
32. Prohibition of unauthorised collection of tax
33. Amount of tax to be indicated in tax invoice and other documents.
34. Credit and debit notes.
35. Accounts and other records.
36. Period of retention of accounts.
37. Furnishing details of outward supplies.
38. Communication of details of inward supplies and input tax credit.
39. Furnishing of returns.
40. First Return.
41. Availment of input tax credit
42. Matching, reversal and reclaim of input tax credit.
43. Matching, reversal and reclaim of reduction in output tax liability.
44. Annual return.
45. Final return.
46. Notice to return defaulters.
47. Levy of late fee
48. Goods and services tax practitioners
49. Payment of tax, interest, penalty and other amounts
49A. Utilisation of input tax credit subject to certain conditions
49B. Order of utillisation of input tax credit
50. Interest on delayed payment of tax.
51. Tax deduction at source.
52. Collection of tax at source
53. Transfer of input tax credit
53A. Transfer of certain amounts
54. Refund of tax
55. Refund in certain cases
56. Interest on delayed refunds
57. Consumer Welfare Fund
58. Utilisation of Fund
59. Self-assessment
60. Provisional assessment
61. Scrutiny of returns
62. Assessment of non-filers of returns
63. Assessment of unregistered persons
64. Summary assessment in certain special cases
65. Audit by tax authorities
66. Special audit
67. Power of inspection, search and seizure.
68. Inspection of goods in movement.
69. Power to arrest
70. Power to summon persons to give evidence and produce documents.
71. Access to business premises
72. Officers to assist proper officers
73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.
74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.
75. General provisions relating to determination of tax.
76. Tax collected but not paid to Government.
77. Tax wrongfully collected and paid to Central Government or State Government.
78. Initiation of recovery proceedings.
79. Recovery of tax.
80. Payment of tax and other amount in instalments
81. Transfer of property to be void in certain cases
82. Tax to be first charge on property
83. Provisional attachment to protect revenue in certain cases
84. Continuation and validation of certain recovery proceedings
85. Liability in case of transfer of business.
86. Liability of agent and principal.
87. Liability in case of amalgamation or merger of companies.
88. Liability in case of company in liquidation.
89. Liability of directors of private company.
90. Liability of partners of firm to pay tax.
91. Liability of guardians, trustees etc.
92. Liability of Court of Wards, etc.
93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
94. Liability in other cases.
96. Constitution of Authority for Advance Ruling.
97. Application for advance ruling.
98. Procedure on receipt of application.
99. Constitution of Appellate Authority for Advance Ruling
100. Appeal to the Appellate Authority
101. Orders of Appellate Authority
101A. Constitution of National Appellate Authority for Advance Ruling
101B. Appeal to National Appellate Authority
101C. Order of National Appellate Authority
102. Rectification of advance ruling
103. Applicability of advance ruling
104. Advance ruling to be void in certain circumstances.
105. Powers of Authority, Appellate Authority and National Appellate Authority.
106. Procedure of Authority, Appellate Authority and National Appellate Authority.
107. Appeals to Appellate Authority.
108. Powers of Revisional Authority
109. Appellate Tribunal and Benches thereof
110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
111. Procedure before Appellate Tribunal
112. Appeals to Appellate Tribunal
113. Orders of Appellate Tribunal.
114. Financial and administrative powers of State President.
115. Interest on refund of amount paid for admission of appeal.
116. Appearance by authorised representative.
117. valid return
118. voucher
119. works contract
120. Definitions from other Acts
121. Non appealable decisions and orders
122. Penalty for certain offences
123. Penalty for failure to furnish information return
124. Fine for failure to furnish statistics
125. General penalty
127. Power to impose penalty in certain cases
128. Power to waive penalty or fee or both
129. Detention, seizure and release of goods and conveyances in transit
130. Confiscation of goods or conveyances and levy of penalty
131. Confiscation or penalty not to interfere with other punishments
132. Punishment for certain offences
133. Liability of officers and certain other persons.
134. Cognizance of offences.
135. Presumption of culpable mental state.
136. Relevancy of statements under certain circumstances.
137. Offences by Companies.
138. Compounding of offences.
139. Migration of existing taxpayers
140. Transitional arrangements for input tax credit
141. Transitional provisions relating to job work
142. Miscellaneous transitional provisions
143. Job work procedure.
144. Presumption as to documents in certain cases.
145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
146. Common Portal.
147. Deemed Exports.
148. Special procedure for certain processes.
149. Goods and services tax compliance rating.
150. Obligation to furnish information return.
151. Power to call for information
152. Bar on disclosure of information.
153. Taking assistance from an expert.
154. Power to take samples.
155. Burden of Proof.
156. Persons deemed to be public servants.
157. Protection of action taken under this Act.
158. Disclosure of information by a public servant
159. Publication of information in respect of persons in certain cases
160. Assessment proceedings, etc. not to be invalid on certain grounds
161. Rectification of errors apparent on the face of record
162. Bar on jurisdiction of civil courts
163. Levy of fee
164. Power of Government to make rules
165. Power to make regulations
166. Laying of rules, regulations and notifications
167. Delegation of powers.
168. Power to issue instructions or directions.
168A. Power to issue instructions or directions.
169. Service of notice in certain circumstances.
170. Rounding off of tax etc.
171. Anti-profiteering Measure.
172. Removal of difficulties.
173. Amendment of certain Acts.
174. Repeal and saving.
2(100). Definitions
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2(99). Definitions
9(5). Levy and collection.
12(2) (extension). Time of supply of goods
12(6). Time of supply of goods
35(6). Accounts and other records.
39(10). Furnishing of returns.
39(8). Furnishing of returns.
39(9). Furnishing of returns.
43.A. Matching, reversal and reclaim of reduction in output tax liability.
52(10). Collection of tax at source
52(11). Collection of tax at source
52(12). Collection of tax at source
52(13). Collection of tax at source
52(14). Collection of tax at source
52(4). Collection of tax at source
52(5). Collection of tax at source
52(6). Collection of tax at source
52(7). Collection of tax at source
52(8). Collection of tax at source
52(9). Collection of tax at source
54(1). Refund of tax
Explanation to 52. Collection of tax at source
54(2). Refund of tax
54(3). Refund of tax
54(4). Refund of tax
54(5). Refund of tax
54(6). Refund of tax
54(7). Refund of tax
75 (continuation). General provisions relating to determination of tax.
79(1)(d). Recovery of tax.
79(1)(e). Recovery of tax.
79(1)(f). Recovery of tax.
79(1)(vii). Recovery of tax.
79(2). Recovery of tax.
79(3). Recovery of tax.
79(4). Recovery of tax.
Explanation. Definitions
107(12). Appeals to Appellate Authority.
107(13). Appeals to Appellate Authority.
107(14). Appeals to Appellate Authority.
107(15). Appeals to Appellate Authority.
107(16). Appeals to Appellate Authority.
141(1). Transitional provisions relating to job work
141(2). Transitional provisions relating to job work
141(3). Transitional provisions relating to job work
141(4). Transitional provisions relating to job work
142(1). Miscellaneous transitional provisions
142(2). Miscellaneous transitional provisions
142(3). Miscellaneous transitional provisions
142(4). Miscellaneous transitional provisions
142(5). Miscellaneous transitional provisions
142(6). Miscellaneous transitional provisions
142(7). Miscellaneous transitional provisions
142(8). Miscellaneous transitional provisions
142(9). Miscellaneous transitional provisions

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