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Union_Territory_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


1 Short Title and Commencement.
2 Definitions.
3 Classes of companies and bodies corporate governed by the Authority
4 Functions and duties of the Authority
5 Annual return
6 Recommending accounting standards and auditing standards
7 Monitoring and enforcing compliance with accounting standards
8 Monitoring and enforcing compliance with auditing standards
9 Overseeing the quality of service and suggesting measures for improvement
10 Power to investigate
11. Disciplinary proceedings
12 Manner of enforcement of orders passed in disciplinary proceedings.
13 Punishment in case of non-compliance
14 Role of chairperson and full-time members.
15 Advisory committees, study groups and task forces
16 Financial reporting advocacy and education
17 Confidentiality and security of information
18 Avoidance of conflict of interest
19 International associations and international assistance
Annexure

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