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Amended upto (Year) ⇨  
UTGST ACT, 2017
[Amended upto 2018]

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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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)