Daman and Diu GST Rules 2017: Key Changes in Rules 90, 117, and 119 for Union Territory Context.

The Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017, effective from July 1, 2017, were established under the Union Territory Goods and Services Tax Act, 2017. These rules adapt the Central Goods and Services Tax Rules, 2017, with specific modifications for Daman and Diu. Key changes include the substitution of terms to reflect the Union Territory context, adjustments in rule 90 regarding communication of deficiencies, modifications in rule 117 concerning claims and declarations, and the replacement of rule 119 related to stock declarations by principals and agents. An explanation clarifies references to section 140 of the Central GST Act.

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