(2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.

On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act,

The amount of input tax credit available in the electronic credit ledger of the registered person on account of,-

Provided that the registered person shall be allowed to reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability.

Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:

The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,

“(xia) every person supplying online money gaming from a place outside India to a person in India; and”.

Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid,

The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax

Explore Section 2 of the UTGST Act 2017 and its implications for taxpayers. Get informed and stay compliant with the latest updates.