Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 - 09/2017 - Union Territory GST (UTGST)

Adoption of Central GST Rules with specified modifications, including deemed communication of RFD-03 deficiencies and TRAN-1 stock declarations.

The Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 apply the Central Goods and Services Tax Rules mutatis mutandis with specified modifications: replace Central Rules title with the Union Territory Rules; treat deficiencies in FORM GST RFD-03 under the Central Rules as communicated under the UT rule; require transitional claims to separately state specified legacy tax claims and supporting declarations; omit certain subclauses of rule 117(4); mandate electronic submission of FORM GST TRAN-1 within ninety days for principal-agent stock declarations; and clarify that references to the Central Act's transitional provision correspond to the Union Territory Act.