UTGST Act, 2017 — Chapter VI — Demands and Recovery

UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 Chapter VI — DEMANDS AND RECOVERY (Sections 12-13) Chapter Index — fourteen-section architecture Effective from 1 July 2017 (UTGST…

Chapter Index — fourteen-section architecture

Effective from 1 July 2017 (UTGST Act, 2017) | First Edition | May 2026

[Two-section chapter — refund + no-interest framework + recovery mechanism]

1. Scope at a Glance

Chapter VI UTGST (ss. 12-13) addresses mis-classification refund + recovery. Section 12 provides refund + no-interest framework for inter-State vs intra-State / intra-UT mis-classification. Section 13 provides recovery mechanism via central tax framework with proportionate Centre/UT credit.

2. Section-by-Section Synopsis

SECTION	SYNOPSIS
Section 12	Refund of CGST + UTGST when supply held inter-State; no interest on CGST + UTGST when IGST wrongly paid.
Section 13	Recovery as central tax arrear; proportionate Centre/UT credit.

3. Key Doctrines

Refund framework under s. 12(1) — companion to s. 19 IGST + s. 77 CGST.
No-interest absolute relief under s. 12(2).
Mafatlal unjust enrichment.
Recovery mechanism under s. 13 — central officer authority.
Proportionate credit preserves revenue allocation.
Circular 162/2021 operative framework.

4-14. (Standard chapter index sections — abbreviated for two-section chapter)

Effective 01.07.2017.
CGST Chapter XI framework applies via s. 21 UTGST.
For audit, exhibit s. 12 framework + Circular 162/2021.
For recovery, central officer per s. 13(1) authority.
Cross-coordinate with CGST + IGST refund frameworks.
Maintain master log of mis-classification corrections.

FILE	COVERAGE
00 - Chapter VI Index.docx (this file)	Chapter-level index.
Section 12-13 - Tax wrongly collected and Recovery of tax.docx	Combined file.

← All GST commentary