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of <h1>Daman and Diu GST Rules 2017: Key Changes in Refund Procedures, Stock Declarations, and Section References Clarified.</h1> The Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017, adapt the Central Goods and Services Tax Rules, 2017, with modifications specific to Daman and Diu. Key changes include substituting references to the Central Rules with Union Territory Rules, revising procedures for addressing deficiencies in tax refund forms, and specifying requirements for claims under the Central Sales Tax Act. Additionally, certain sub-rules are omitted, and a new rule mandates electronic declaration of stock by principals and agents. An explanation clarifies that references to section 140 of the Central Act relate to section 18 of the Union Territory Act.
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