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Section 13 of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

At a glance

Bars, duties and time limits

  • Section 13(1)The officer must credit the UTGST recovery to the Government’s account under the appropriate Union territory tax head.

Procedure, powers and definitions

  • Section 13(1)The recovery power covers tax, interest or penalty due under the UTGST Act or rules that remains unpaid. A central tax proper officer can recover it as a central-tax arrear.
  • Section 13(2)An insufficient recovery is apportioned according to the amounts due as Union territory tax and central tax.

A central tax proper officer can recover unpaid UTGST tax, interest or penalty during recovery proceedings as if it were a central-tax arrear. The recovered amount must be credited under the appropriate Union territory tax head. If the recovery falls short of the combined central-tax and UTGST dues, the amount is divided in proportion to those dues.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 13, verbatim (show)

Section 13. Recovery of tax.

(1) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of central tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of central tax and credit the amount so recovered to the account of the Government under the appropriate head of Union territory tax.

(2) Where the amount recovered under sub-section (1) is less than the amount due to the Government under this Act and the Central Goods and Services Tax Act, the amount to be credited to the account of the Government shall be in proportion to the amount due as Union territory tax and central tax.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Central officer recovery of UT arrears 13(1)

Questions to answer on the file6 questions
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Recovery account credit 13(1)

Questions to answer on the file3 questions
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Short-recovery trigger 13(2)

Questions to answer on the file3 questions
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Proportional UT account amount 13(2)

Questions to answer on the file3 questions
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Provisions connected to Section 13
ProvisionConnectionWords that tie them
Section 79 of the CGST Act, 2017this provision corresponding central recovery Section 79 of the CGST Act, 201713(1) "as if it were an arrear of central tax"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (2)

NumberDateSubject
Notification No. 22/2019-Union Territory Tax (Rate)30 September 2019Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
Notification No. 13/2017-Union Territory Tax (Rate)28 June 2017To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act amended by a later instrument

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 13. Recovery of tax". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links