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Amended upto (Year) ⇨  
UTGST ACT
[Amended upto 2025]

CHAPTER III  -  LEVY AND COLLECTION OF TAX

TaxGPT

Summarize Section 7 by TaxGPT in
  AA   |   Print

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 of alcoholic liquor for human consumption 2[and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor, for human consumption], on the value determined


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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
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).