Adaptation of Central GST rules extends those rules to Daman and Diu with specified substitutions and procedural modifications. The Central Goods and Services Tax Rules, 2017 apply mutatis mutandis to Daman and Diu with specific modifications: substitution of the Central Rules' title with the Union Territory Rules; rule 90(4) amended to treat deficiencies in FORM GST RFD-03 under the Central Rules as communicated under the UT rule; rule 117 amended to require separate specification of Central Sales Tax claims and supporting declaration serial numbers; omission of certain sub-clauses of rule 117(4); rule 119 replaced to require electronic submission of FORM GST TRAN-1 by principals and agents within ninety days; and an explanation equating references to section 140 of the Central Act to the corresponding UT provision.
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Provisions expressly mentioned in the judgment/order text.
Adaptation of Central GST rules extends those rules to Daman and Diu with specified substitutions and procedural modifications.
The Central Goods and Services Tax Rules, 2017 apply mutatis mutandis to Daman and Diu with specific modifications: substitution of the Central Rules' title with the Union Territory Rules; rule 90(4) amended to treat deficiencies in FORM GST RFD-03 under the Central Rules as communicated under the UT rule; rule 117 amended to require separate specification of Central Sales Tax claims and supporting declaration serial numbers; omission of certain sub-clauses of rule 117(4); rule 119 replaced to require electronic submission of FORM GST TRAN-1 by principals and agents within ninety days; and an explanation equating references to section 140 of the Central Act to the corresponding UT provision.
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