What is UTGST?
It means Union Territory GST
In easy language,it is the SGST of Union Territories
As you know there are different union territories like Chandigarh,Andaman and Nicobar Islands,Pondicherry,Daman and Diu etc
For Companies Registered in these places,there is no SGST as there is no State government here
In this case,there is no SGST Charged
In place of SGST,UTGST is charged
However for sales outside,IGST is charged
Example
TAX CHARGED IN DIFFERENT STATES
| Local Sales | Interstate Sales | |||
| PARTICULARS | AMT | PARTICULARS | AMT | |
| Sales | 100000 | Sales | 100000 | |
| CGST | 9000 | IGST | 18000 | |
| SGST | 9000 | |||
| TOTAL | 118000 | TOTAL | 118000 | |
TAX CHARGED IN DIFFERENT UNION TERRITORIES
| Local Sales | Interstate Sales | |||
| PARTICULARS | AMT | PARTICULARS | AMT | |
| Sales | 100000 | Sales | 100000 | |
| CGST | 9000 | IGST | 18000 | |
| UTGST | 9000 | |||
| TOTAL | 118000 | TOTAL | 118000 |
Note
: Delhi is a state,not a Union Territory for the purpose of GST
Q 1 - What tax will be charged on following sales
| Sale from | Sale To | Tax Charged |
| Chandigarh | Chandigarh | CGST+UGST |
| Chandigarh | Punjab | IGST |
| Punjab | Chandigarh | IGST |
| Chandigarh | Andaman and Nicobar Islands | IGST |
| Chandigarh | USA | CUSTOMES + IGST |
