Adaptation of Central GST Rules to UTGST: central rules apply with specified substitutions, declarations and procedural modifications. The Central Goods and Services Tax Rules, 2017 apply mutatis mutandis to Dadra and Nagar Haveli with modifications: substitution of rule references to the Union Territory Rules, deemed communication of deficiencies notified under central rules, amendment of transitional claims proviso to require separate specification of claim values and supporting declarations, omission of certain transitional clauses, substitution of the declaration-of-stock rule to require electronic submission in the prescribed form, and an explanation mapping central transitional references to the corresponding Union Territory provision.