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of <h1>Ladakh Adopts Central GST Rules with Modifications: Key Changes in Refunds, Stock Declarations, and Section References</h1> The Union Territory Goods and Services Tax (Ladakh) Rules, 2024 adapts the Central Goods and Services Tax Rules, 2017, applying them to Ladakh with specific modifications. Key changes include substituting references to the Central Rules with the Ladakh Rules, adjustments to rules regarding deficiencies communicated in refund forms, and specifications for claims under certain sections of the Central Sales Tax Act, 1956. Additionally, the rules mandate electronic declarations of stock by principals and agents and clarify that references to section 140 of the Central GST Act should be interpreted as section 18 of the Union Territory GST Act.
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