Application of provisions of Central Goods and Services Tax Act
UTGST s.21, UTGST Act
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Most of the CGST Act – supply, composition, time and value, input tax credit, registration, invoicing, returns, payment, refunds, assessment, audit, demands, appeals, offences – applies to UTGST as well, with the changes stated here.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Because most of the CGST Act is borrowed, a UTGST question is usually answered by reading the CGST provision – only registration, levy, credit utilisation and advance ruling have their own UTGST text.
The exact words of the law
2,334 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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”.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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