Adaptation of central GST rules to Union Territory law establishes modified procedural and transitional compliance requirements. The Central GST Rules, 2017 are applied mutatis mutandis to Ladakh with specified substitutions and modifications: replacement of textual references to the Central Rules, amendment to treatment of refund deficiency communications, revised disclosure requirements for transitional claims, mandatory electronic declaration of stock by principals and agents in FORM GST TRAN-1 within ninety days of the appointed day, and an explanatory provision that references to the central transitional provision are to be read as the corresponding union territory provision.