UTGST Section 21 — Liability to pay tax in certain cases
UTGST Act · Liability to pay tax in certain cases
Quick Answer
Section 21 of the UTGST Act, 2017 governs Liability to pay tax in certain cases. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 21 UTGST: Liability to pay tax in certain cases — eligibility, conditions, case laws and compliance impact under Indian tax law.
(i)scope of supply;
(ii)composition levy;
(iii)composite supply and mixed supply;
(iv)time and value of supply;
(v)input tax credit;
(vi)registration;
(vii)tax invoice, credit and debit notes;
(viii)accounts and records;
(ix)returns;
(x)payment of tax;
(xi)tax deduction at source;
(xii)collection of tax at source;
(xiii)assessment;
(xiv)refunds;
(xv)audit;
(xvi)inspection, search, seizure and arrest;
(xvii)demands and recovery;
(xviii)liability to pay in certain cases;
(xix)advance ruling;
(xx)appeals and revision;
(xxi)presumption as to documents;
(xxii)offences and penalties;
(xxiii)job work;
(xxiv)electronic commerce;
(xxv)settlement of funds;
(xxvi)transitional provisions; and
(xxvii)miscellaneous provisions including the provisions relating to the imposition of interest and penalty, shall, mutatis mutandis, apply,-
(a)so far as may be, in relation to Union territory tax as they apply in relation to central tax as if they were enacted under this Act;
(b)subject to the following modifications and alterations which the Central Government considers necessary and desirable to adapt those provisions to the circumstances, namely:-
(i)references to ''this Act'' shall be deemed to be references to ''the Union Territory Goods and Services Tax Act, 2017'';
(ii)references to ''Commissioner'' shall be deemed to be references to ''Commissioner'' of Union territory tax as defined in clause (2) of section 2 of this Act;
(iii)references to ''officers of central tax'' shall be deemed to be references to ''officers of Union territory tax'';
(iv)references to ''central tax'' shall be deemed to be references to ''Union territory tax'' and vice versa;
(v)references to ''Commissioner of State tax or Commissioner of Union territory tax'' shall be deemed to be references to ''Commissioner of central tax'';
(vi)references to ''State Goods and Services Tax Act or Union Territory Goods and Services Tax Act'' shall be deemed to be references to ''Central Goods and Services Tax Act'';
(vii)references to ''State tax or Union territory tax'' shall be deemed to be references to ''central tax''.
No case laws found for this section yet.
Browse all case laws →No FAQs available for this section yet.
No related notifications found for this section.
Browse all notifications →Amendment History
No amendment records available for this section.
UTGST Section 21 was introduced as part of the original UTGST Act, 2017.