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of <h1>Andaman & Nicobar GST Rules 2017: Adapting Central GST Rules for Local Compliance, Refunds, and Stock Declarations.</h1> The Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017, effective from July 1, 2017, adapt the Central Goods and Services Tax Rules, 2017, for the Union Territory. These rules cover aspects such as supply scope, tax credits, registration, invoicing, and compliance procedures. Specific modifications include substituting references to the Central GST Rules with the Union Territory GST Rules, addressing deficiencies in refund forms, and detailing claims under the Central Sales Tax Act. Additionally, provisions for stock declarations by principals and agents are outlined, with clarifications regarding references to relevant sections of the GST Acts.
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