Adaptation of Central GST rules: Chandigarh applies Central GST provisions with specified modifications and electronic stock-declaration requirement. Adaptation of Central Goods and Services Tax Rules applies the Central Rules mutatis mutandis to Chandigarh with specified substitutions and procedural changes, including deeming communications in FORM GST RFD-03 as communicated under the UT rule, revising transitional claim specification to require separate identification of certain Central Sales Tax claims and supporting declarations, omitting specified clauses, requiring electronic submission of FORM GST TRAN-1 for stock held by persons covered by the principal-agent provision, and clarifying that references to section 140 of the Central Act shall be read as references to section 18 of the Union Territory Act.
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Provisions expressly mentioned in the judgment/order text.
Adaptation of Central GST rules: Chandigarh applies Central GST provisions with specified modifications and electronic stock-declaration requirement.
Adaptation of Central Goods and Services Tax Rules applies the Central Rules mutatis mutandis to Chandigarh with specified substitutions and procedural changes, including deeming communications in FORM GST RFD-03 as communicated under the UT rule, revising transitional claim specification to require separate identification of certain Central Sales Tax claims and supporting declarations, omitting specified clauses, requiring electronic submission of FORM GST TRAN-1 for stock held by persons covered by the principal-agent provision, and clarifying that references to section 140 of the Central Act shall be read as references to section 18 of the Union Territory Act.
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