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<h1>Adaptation of Central GST Rules applies mutatis mutandis to Chandigarh with specified rule substitutions and procedural modifications.</h1> The Central Goods and Services Tax Rules, 2017 are applied mutatis mutandis to Chandigarh with specified modifications: substitution of Central Rules references to Union Territory Rules; deemed communication of FORM GST RFD-03 deficiencies; revised disclosure requirements for transitional claims to separately specify certain Central Sales Tax claims and supporting declaration serial numbers; omission of certain transitional clauses; mandatory electronic declaration of principal/agent stock in FORM GST TRAN-1 within ninety days; and an explanatory provision equating certain central transitional section references to the corresponding union territory provision.