GST provisions apply mutatis mutandis to Union territory tax with adapted statutory references and compliance rules. The provision applies specified provisions of the Central Goods and Services Tax Act, mutatis mutandis, to Union territory tax under the Union Territory Goods and Services Tax Act, 2017, subject to the Act and the rules made thereunder. It covers GST administration and compliance matters such as supply, registration, invoices, returns, tax payment, TDS/TCS, assessment, refunds, audit, inspection, demands, appeals, offences, penalties, job work, electronic commerce, transitional provisions, interest and penalty, with specified substitutions adapting references to Union territory tax administration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST provisions apply mutatis mutandis to Union territory tax with adapted statutory references and compliance rules.
The provision applies specified provisions of the Central Goods and Services Tax Act, mutatis mutandis, to Union territory tax under the Union Territory Goods and Services Tax Act, 2017, subject to the Act and the rules made thereunder. It covers GST administration and compliance matters such as supply, registration, invoices, returns, tax payment, TDS/TCS, assessment, refunds, audit, inspection, demands, appeals, offences, penalties, job work, electronic commerce, transitional provisions, interest and penalty, with specified substitutions adapting references to Union territory tax administration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
