Appellate Authority for Advance Ruling constituted for specified Union territories, prescribing two member composition and superseding prior notification.
Notification constituting the Appellate Authority for Advance Ruling for specified Union territories by naming a two member composition for each territory- a Chief Commissioner of Central Tax for the relevant zone and the Union territory GST/excise or taxation head-superseding the earlier notification and taking effect on publication in the Official Gazette.

Registration exemption for exclusive goods suppliers below turnover threshold, subject to specified exceptions and notified excluded goods.
Exemption from registration applies to any person engaged in exclusive supply of goods whose aggregate turnover in the financial year does not exceed forty lakh rupees, except persons required to take compulsory registration under section 24, persons supplying goods specified in the Table by tariff item or chapter, persons making intra State supplies in specified States and Union Territories, and persons exercising the option under sub section (3) of section 25 or continuing registration.

Advance ruling authority constitution notified for Union territories, specifying members and commencement on Gazette publication.
Constitution of the Authority for Advance Ruling is notified for the Union territories of Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli and Daman and Diu, and Lakshadweep. The notification specifies the appointed Members for each Union territory and is issued under the Union territory Goods and Services Tax Act, the Central Goods and Services Tax Act, and the GST Rules. It comes into force on publication in the Official Gazette.

Electronic commerce operator collection duty: operators must collect a specified amount on inter Union Territory taxable supplies when they collect consideration.
Every electronic commerce operator not being an agent must collect an amount calculated on the net value of inter Union Territory taxable supplies made through it by other suppliers where the consideration is collected by the operator; the notification prescribes the applicable collection rate and an effective date for that obligation under the Union Territory GST framework.

Electronic commerce operator collection obligation requires operators to collect a small notified percentage on intra Union Territory supplies when they collect payment.
Every electronic commerce operator, not being an agent, is required to collect an amount at a notified small percentage of the net value of intra Union Territory taxable supplies made through it where the consideration is collected by that operator; the obligation relies on provisions of the Union Territory GST Act and the Central GST Act and came into force on 1 October 2018, with the originally stated rate later substituted.

Extension of central GST notifications to Union Territory GST makes specified CGST rules automatically applicable under UTGST law.
Notification No. 17/2017 provides that notifications issued under the Central Goods and Services Tax Act, 2017 relating to subjects referred in Section 21 are automatically extended to the Union Territory Goods and Services Tax Act, 2017, subject to the provisions of that Act and its rules, thereby making those CGST notifications applicable within the UTGST framework.

HSN code disclosure requirement on tax invoices varies by turnover threshold under UTGST notification, effective from the commencement date.
Notification prescribes digit-wise disclosure of the Harmonised System of Nomenclature (HSN) codes on tax invoices for registered persons under UTGST, mapping specified annual turnover bands to required numbers of HSN digits (nil, two, or four). The requirement is issued under the first proviso to rule 46 of the UTGST Rules, on the GST Council's recommendation, and comes into force on the stated commencement date.

HSN code digit requirement on tax invoices mandates differing HSN digit disclosure based on turnover tiers, effective from July.
Registered persons must state HSN code digits on tax invoices under the Union Territory GST for Daman and Diu according to prescribed turnover bands: the lowest band is exempt, the middle band requires two digits, and the highest band requires four digits. The obligation arises under the proviso to rule 46 and takes effect from 1 July 2017.

HSN code digit requirement: tax invoices must state specified HSN digits according to taxpayer turnover under UTGST.
Requires registered persons under the UTGST for Dadra and Nagar Haveli to mention specified digits of the Harmonised System of Nomenclature (HSN) code on tax invoices according to their annual turnover band: exemption for the lowest band, two digits for the middle band, and four digits for the highest band, effective from the notified commencement date pursuant to the proviso to rule 46 of the UTGST rules.

HSN code digit requirement updated: turnover-based HSN disclosure tiers impose varying code length on tax invoices effective July.
Prescribes turnover-linked HSN code digit disclosure on tax invoices under the Union Territory GST framework: registered persons must include HSN codes of varying lengths according to their annual turnover bands as set out in the notification, with the graduated requirements taking effect from the stated commencement date, thereby creating specific invoice-content obligations for compliance under UTGST.

HSN code digit disclosure requirement on tax invoices varies by turnover band, dictating invoice classification obligations under UTGST.
Registered persons under Union Territory GST (Andaman and Nicobar Islands) must mention specified digits of the Harmonised System of Nomenclature (HSN) code on tax invoices according to three turnover bands: no HSN digits for the lowest turnover band, two digits for the middle band, and four digits for the highest band; this requirement is an invoicing compliance obligation effective from the date stated in the notification.

Interest rate for delayed GST payments: differentiated rates and temporary nil interest windows affect compliance timing.
Fixes annual rates of interest under UTGST by reference to specified CGST and UTGST provisions, prescribing 18% for interest under section 21 read with subsection (1) of section 50, 6% where section 21 is read with subsection (12) of section 54 and with section 56, and 9% for the proviso to section 56; includes turnover based, time limited nil and reduced interest windows and tabulated transitional concessions for defaulting registered persons, and notes subsequent insertions and substitutions amending periods and classes of taxpayers.

Composition scheme eligibility: turnover-based option for UTGST allowing specified reduced levy rates, with exclusions for certain manufacturers.
An eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore rupees may opt for the Union Territory composition scheme and pay composition tax at prescribed rates: half per cent of turnover for manufacturers, two and a half per cent for persons supplying items under clause (b) of paragraph 6 of Schedule II, and half per cent of turnover of taxable supplies of goods for other suppliers; manufacturers of goods listed in the Table (specific tariff items including ice cream, pan masala, tobacco products and certain bricks and tiles) are excluded from opting.