Date on which provisions come into
force as per
Notification No. 3/2017

Sections of UTGST Act

Date

1 to 5, 17, 21, 22

22-Jun-17

All other
sections

1-Jul-17

Chapter III: Levy
& collection of tax

7

UTGST charging section:

    
GST shall
be at notified rate
not exceeding 20% on all intra-State supplies except liquor.

    
Tax on
supply of petroleum, diesel etc. will be levied from date to be notified
separately.

    
Tax is to
be paid by the recipient on
reverse charge on

     
Notified supplies

     
Supplies
received from
unregistered
supplier

    
Tax shall
be paid by e-commerce operator on notified intra-State services supplied
through it.

Chapter VI: Demands
& recovery

12

    
Central
and Union territory tax
wrongly paid on inter-State
supply shall
be
refunded.

    
Interest
is not required to be paid, if integrated tax is paid on intra-State supply
instead of central and union territory tax.

Chapter VIII:
Transitional provisions

18 to 20

    
Transitional provisions under the UTGST are similar to the corresponding provisions under CGST. However, the eligible taxes
are
VAT and
Entry Tax.

    
Credit
attributable to any claim u/s 3, 5(3), 6 or 6A or 8 (8) of the CST Act, 1956
& not substantiated under rule 12 of the CST (Registration and Turnover)
Rules, 1957 cannot be taken. When said claims are substantiated, amount equal
to credit shall be refunded.

Chapter IX:
Miscellaneous provisions

21

Subject to the provisions of this Act
and the rules made thereunder, following provisions of
Central GST Act shall
mutatis mutandis
apply to union territory tax:

    
Scope of
supply, composite and mixed supply

     
Time and
value of supply

     
Registration

     
Tax
invoice, credit and debit notes

     
Accounts
and records

     
ITC

     
Returns

     
Payment of
tax, refunds, composition levy

     
TDS &
TCS

     
Liability
to pay in certain cases

     
Job work

     
E-commerce

     
Assessment

     
Audit

     
Demands
and recovery

     
Inspection,
search, seizure and arrest

     
Advance
ruling

     
Appeals
and revision

     
Presumption
as to documents

     
Offences
and penalties

     
Settlement
of funds

     
Transitional
provisions

     
Miscellaneous
provisions including imposition of interest and penalty