Loading…

← Uttarakhand Acts

The Uttarakhand Goods and Services Tax Act, 2017

166 sections · 15 chapters · 3 schedules

Preamble
- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 65 Audit by tax authorities
- Section 66 Special audit
Schedule I [See section 7]
Schedule II [See section 7]
Schedule III [See section 7]

The Uttarakhand Goods and Services Tax Act, 2017

Loading act…

EasyActs.in · Official Act PDFs and full text, free.

No sign-up, no tracking — just the law, indexed and searchable.

About Editorial Standards Privacy Policy Terms & Conditions Cookie Policy

Support us on Google Search

Not legal advice. Verify against the official text before relying on any provision.

Tax2017As amended up to 2025Uttarakhand Act

The Uttarakhand Goods and Services Tax Act, 2017

The Uttarakhand Goods and Services Tax Act, 2017, establishes the legal framework for levying and collecting tax on the intra-State supply of goods and services within Uttarakhand. It replaces previous indirect tax structures to create a unified tax regime. The Act defines taxable events, registration requirements, and procedures for input tax credit, ensuring businesses pay tax based on the value of their supplies. It also outlines administrative powers for tax collection, audit, and enforcement, including penalties for non-compliance. For ordinary citizens, this Act is significant as it governs the tax component of almost every purchase made within the state, impacting prices and business compliance.

15

Chapters

0

Parts

3

Schedules

166

Sections

Start reading →← Uttarakhand Acts All Acts

Explore with AIChatGPT Claude Perplexity

Official Legislative Text

Educational Study Layer

⏳

Legislative Amendment Timeline

Chronological legislative evolution of THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 across statutory gazettes and amending Acts.

Enacted2017

Amendments4

Sections Changed1

Latest2025

Amending Act2025
Uttarakhand GST Amendment Act, 2025
View Full Amending Act →
Amending Act2023
Uttarakhand GST Amendment Act,2023
View Full Amending Act →
Omission / Repeal2020Gazette: Act 25 of 2020
The UTTARAKHAND GST (Amendment) Act, 2020
Affected:Sec. [See section 7](via sec. 15)
Substitution2018Gazette: Act 31 of 2018
The UTTARAKHAND GST (Amendment) Act, 2018
Affected:Sec. [See section 7]
Enactment2017
Act Enacted

Browse

Chapter I— PRELIMINARY

Section 1Short title, extent and commencement.
Section 2Definitions.

Chapter II— ADMINISTRATION

Section 3Officers under this Act
Section 4Appointment of officers
Section 5Powers of officers
Section 6Authorisation of officers of central tax as proper officer in certain circumstances

Chapter III— LEVY AND COLLECTION OF TAX

Section 7Scope of supply
Section 8Tax liability on composite and mixed supplies
Section 9Levy and collection
Section 10Composition levy
Section 11Power to grant exemption from tax

Chapter IV— TIME AND VALUE OF SUPPLY

Section 12Time of supply of goods
Section 13Time of supply of services
Section 14Change in rate of tax in respect of supply of goods or services
Section 15Value of taxable supply

Chapter V— INPUT TAX CREDIT

Section 16Eligibility and conditions for taking input tax credit
Section 17Apportionment of credit and blocked credits
Section 18Availability of credit in special circumstances
Section 19Taking input tax credit in respect of inputs and capital goods sent for job work
Section 20Manner of distribution of credit by Input Service Distributor
Section 21Manner of recovery of credit distributed in excess
Section 22Persons liable for registration
Section 27Special provisions relating to casual taxable person and non-resident taxable person
Section 31Tax invoice
Section 32Prohibition of unauthorised collection of tax
Section 33Amount of tax to be indicated in tax invoice and other documents.
Section 34Credit and debit notes.

Chapter VIII— ACCOUNTS AND RECORDS

Section 35Accounts and other records
Section 36Period of retention of accounts
Section 37Furnishing details of outward supplies
Section 38Furnishing details of inward supplies
Section 39Furnishing of returns.
Section 40First Return.
Section 41Claim of input tax credit and provisional acceptance thereof.
Section 42Matching, reversal and reclaim of input tax credit.
Section 43Matching, reversal and reclaim of reduction in output tax liability
Section 44Annual return
Section 45Final return
Section 46Notice to return defaulters
Section 47Levy of late fee
Section 48Goods and services tax practitioners
Section 49Payment of tax, interest, penalty and other amounts
Section 49BOrder of utilisation of input tax credit
Section 50Interest on delayed payment of tax
Section 51Tax deduction at source
Section 52Collection of tax at source
Section 53Transfer of input tax credit

Chapter XI— REFUNDS

Section 54Refund of tax
Section 55Refund in certain cases.
Section 56Interest on delayed refunds.
Section 57Consumer Welfare Fund.
Section 58Utilisation of Fund.
Section 59Self-assessment.
Section 60Provisional assessment.
Section 61Scrutiny of returns.
Section 62Assessment of non-filers of returns.
Section 63Assessment of unregistered persons.
Section 64Summary assessment in certain special cases.

Chapter XIII— AUDIT

Section 65Audit by tax authorities
Section 66Special audit

Chapter XIV— INSPECTION, SEARCH, SEIZURE AND ARREST

Section 67Power of inspection, search and seizure
Section 68Inspection of goods in movement
Section 69Power to arrest
Section 70Power to summon persons to give evidence and produce documents
Section 71Access to business premises
Section 72Officers to assist proper officers

Chapter XV— DEMANDS AND RECOVERY

Section 73Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
Section 74Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
Section 75General provisions relating to determination of tax
Section 76Tax collected but not paid to Government
Section 77Tax wrongfully collected and paid to Central Government or State Government
Section 78Initiation of recovery proceedings
Section 79Recovery of tax
Section 80Payment of tax and other amount in instalments
Section 81Transfer of property to be void in certain cases
Section 82Tax to be first charge on property
Section 83Provisional attachment to protect revenue in certain cases
Section 84Continuation and validation of certain recovery proceedings

Chapter XVI— LIABILITY TO PAY IN CERTAIN CASES

Section 85Liability in case of transfer of business
Section 86Liability of agent and principal
Section 87Liability in case of amalgamation or merger of companies
Section 88Liability in case of company in liquidation
Section 89Liability of directors of private company
Section 90Liability of partners of firm to pay tax
Section 91Liability of guardians, trustees etc.
Section 92Liability of Court of Wards, etc.
Section 93Special provisions regarding liability to pay tax, interest or penalty in certain cases.
Section 94Liability in other cases.

Chapter XVII— ADVANCE RULING

Section 95Definitions.
Section 96Constitution of Authority for Advance Ruling.
Section 97Application for advance ruling.
Section 98Procedure on receipt of application
Section 99Constitution of Appellate Authority for Advance Ruling
Section 100Appeal to the Appellate Authority
Section 101Orders of Appellate Authority
Section 102Rectification of advance ruling
Section 103Applicability of advance ruling.
Section 104Advance ruling to be void in certain circumstances.
Section 105Powers of Authority, Appellate Authority and National Appellate Authority.
Section 106Procedure of Authority, Appellate Authority and National Appellate Authority.
Section 107Appeals to Appellate Authority.
Section 108Powers of Revisional Authority
Section 109Appellate Tribunal and Benches thereof
Section 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
Section 111Procedure before Appellate Tribunal
Section 112Appeals to Appellate Tribunal
Section 113Orders of Appellate Tribunal
Section 114Financial and administrative powers of State President
Section 115Interest on refund of amount paid for admission of appeal
Section 116Appearance by authorised representative.
Section 117Appeal to High Court.
Section 118Appeal to Supreme Court.
Section 119Sums due to be paid notwithstanding appeal etc.
Section 120Appeal not to be filed in certain cases.
Section 121Non appealable decisions and orders.

Chapter XIX— OFFENCES AND PENALTIES

Section 122Penalty for certain offences.
Section 123Penalty for failure to furnish information return.
Section 124Fine for failure to furnish statistics.
Section 125General penalty.
Section 126General disciplines related to penalty
Section 127Power to impose penalty in certain cases
Section 128Power to waive penalty or fee or both
Section 129Detention, seizure and release of goods and conveyances in transit
Section 130Confiscation of goods or conveyances and levy of penalty
Section 131Confiscation or penalty not to interfere with other punishments
Section 132Punishment for certain offences
Section 133Liability of officers and certain other persons
Section 134Cognizance of offences
Section 135Presumption of culpable mental state
Section 136Relevancy of statements under certain circumstances
Section 137Offences by Companies
Section 138Compounding of offences

Chapter XX— TRANSITIONAL PROVISIONS

Section 139Migration of existing taxpayers
Section 140Transitional arrangements for input tax credit.
Section 141Transitional provisions relating to job work
Section 142Miscellaneous transitional provisions

Chapter XXI— MISCELLANEOUS

Section 143Job work procedure
Section 144Presumption as to documents in certain cases
Section 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 146Common Portal
Section 147Deemed Exports
Section 148Special procedure for certain processes
Section 149Goods and services tax compliance rating
Section 150Obligation to furnish information return.
Section 151Power to call for information
Section 152Bar on disclosure of information.
Section 153Taking assistance from an expert.
Section 154Power to take samples.
Section 155Burden of Proof.
Section 156Persons deemed to be public servants.
Section 157Protection of action taken under this Act.
Section 158Disclosure of information by a public servant.
Section 159Publication of information in respect of persons in certain cases.
Section 160Assessment proceedings, etc. not to be invalid on certain grounds.
Section 161Rectification of errors apparent on the face of record.
Section 162Bar on jurisdiction of civil courts.
Section 163Levy of fee.
Section 164Power of Government to make rules.
Section 165Power to make regulations.
Section 166Laying of rules, regulations and notifications.
Section 167Delegation of powers.
Section 168Power to issue instructions or directions
Section 169Service of notice in certain circumstances
Section 170Rounding off of tax etc.
Section 171Anti-profiteering Measure
Section 172Removal of difficulties
Section 173Amendment of certain Acts