Adaptation of Central GST Rules applies mutatis mutandis to Chandigarh with specified rule substitutions and procedural modifications. 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.
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.
Adaptation of Central GST Rules applies mutatis mutandis to Chandigarh with specified rule substitutions and procedural modifications.
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.
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