Rule 2 - Adaptation of Central Goods and Services Tax Rules, 2017.

Adaptation of GST rules: Central Rules applied mutatis mutandis with UT substitutions and specified procedural modifications.

Adaptation applies the Central Goods and Services Tax Rules, 2017 mutatis mutandis to the Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 with substitutions of terminology, a clarification that references to section 140 of the Central Act refer to section 18 of the Union Territory Act, deeming communications made in FORM GST RFD-03 under the Central Rules to be communicated under the UT rule, revised disclosure requirements for certain claims in rule 117(1), omission of specified sub-clauses in rule 117(4), and a substituted rule 119 requiring electronic TRAN-1 stock declarations by affected persons.