Section 21 in The Union Territory Goods and Services Tax Act, 2017
21. Application of provisions of Central Goods and Services Tax Act.
- Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,-(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".
