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
  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.