Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 - 08/2017 - Union Territory GST (UTGST)

Adaptation of central GST rules enables local application with specified rule substitutions, declarations and procedural clarifications.

The Central Goods and Services Tax Rules apply mutatis mutandis to the Union Territory with specified modifications: substitution of rule titles, treating certain FORM GST RFD-03 deficiency communications as communicated under the UT rule, revised particulars for transitional credit claims including itemised prior claims and supporting declarations, omission of certain transitional clauses, a mandatory electronic declaration of stock in FORM GST TRAN-1 within ninety days for persons to whom the transitional subsection applies, and a clarification that references to a section of the Central Act shall be read as the corresponding section of the Union Territory Act.