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<h1>Union Territory GST Act 2017 adopts CGST Act provisions with modifications for supply, tax credits, audits, and more.</h1> The provisions of the Central Goods and Services Tax Act are applicable to the Union Territory Goods and Services Tax Act, 2017, with necessary modifications. These provisions cover various aspects such as supply scope, composition levy, input tax credit, registration, tax invoices, accounts, returns, tax payment, deductions, assessments, refunds, audits, inspections, demands, liabilities, advance rulings, appeals, offences, electronic commerce, and transitional provisions. Modifications include references to the Union Territory tax instead of central tax and adjustments in terms of authority designations to suit the Union Territory context.