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

Adaptation of GST Rules: Lakshadweep requires FORM GST TRAN-1 stock declarations and detailed transitional claims disclosure.

The Central GST Rules, 2017 are adapted for Lakshadweep with specific modifications: the Rule title is substituted to the Union Territory Rules; deficiencies communicated in FORM GST RFD-03 under the Central Rules are deemed communicated under the UT rule; rule 117's proviso is replaced to require itemised specification of legacy tax claims and supporting declarations and certificates, and clauses (a) and (b) of sub-rule (4) are omitted; rule 119 is replaced mandating FORM GST TRAN-1 stock declaration within ninety days; and an explanation maps central transitional references to the UT Act.