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Amended upto (Year) ⇨  
UTGST ACT, 2017
[Amended upto 2024]

CHAPTER III  -  LEVY AND COLLECTION OF TAX

Section 7 - Levy and collection.

7. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods or services or both, except on the supply o

References:

For reverse charge on certain specified supplies of goods see Notification No. 4/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For reverse charge on certain specified supplies of services see Notification No. 13/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For notified categories of services the tax on intra-state supplies of which shall be paid by the electronic commerce operator see Notification No. 17/2017 Union Territory Tax (Rate) dated 28 Jun, 2017
For motor vehicles purchased by lesser prior to 1-7-2017 and supplied on lease before 1-7-2017 see Notification No. 37/2017 Union Territory Tax (Rate) dated 13 Oct, 2017
For notified union territory tax rate of 2.5 per cent on intra-state supplies of goods see Notification No. 39/2017 Union Territory Tax (Rate) dated 18 Oct, 2017
For notified rate of tax to be levied on specified first intra-state supply of goods or services see Notification No. 2/2019 Union Territory Tax (Rate) dated 7 Mar, 2019
For notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier see Notification No. 7/2019 Union Territory Tax (Rate) dated 29 Mar, 2019
For exemption of goods supplied to food ad agricultural organisation of the united nation see Notification No. 19/2019 Union Territory Tax (Rate) dated 30 Sep, 2019
See
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10 Apr

☑ Monthly | GSTR-7

GSTR-7 for the m/o Mar 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Mar 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

12 Apr

☑ Monthly | GSTR-1

GSTR-1 for the m/o Mar 2024 (Monthly Taxpayers) - N.No. 83/2020.

[Due date extended vide N.No.09/2024 from 11th April to 12th April]

13 Apr

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Jan - Mar 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o Mar 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Mar 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)