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.

Composition levy eligibility for small taxpayers; prescribed flat rates for manufacturers, specified suppliers, and other suppliers with exclusions.
An eligible registered person below the small taxpayer turnover threshold may opt for a composition levy paying prescribed flat rates on turnover in the State-one per cent for manufacturers, two and a half per cent for suppliers under Schedule II paragraph 6(b), and half per cent for other suppliers-subject to ineligibility where the person manufactures specified goods (ice cream, pan masala, tobacco). Customs Tariff interpretation rules apply to tariff references and the notification takes effect from the stated commencement date.

Canteen store department exemption: supplies between CSD, unit run canteens and authorized customers exempt from state GST.
Exemption removes State GST on supplies where goods are supplied by the Canteen Store Department to Unit Run Canteens, by the CSD to authorized customers, and by Unit Run Canteens to authorized customers; tariff references adopt the First Schedule to the Customs Tariff Act for interpretation.

Exemption of state tax: supplies by CSD and Unit Run Canteens to authorized customers exempt under HP GST.
Supplies of goods by the CSD to Unit Run Canteens, by the CSD to authorized customers, and by Unit Run Canteens to authorized customers are exempt from the whole of the state tax leviable under section 9 of the Himachal Pradesh GST Act, 2017, with tariff references as any Chapter of the Customs Tariff Schedule and interpretation guided by the First Schedule rules and Notes.

Deemed registration granted if certificate not provided within prescribed period and electronic verification accepted under GST rules.
The rules amend verification and signature requirements by replacing "digitally signed" with "duly signed or verified through electronic verification code" and by permitting e signature and other Board notified modes; they correct cross references and omit certain heading text. A new sub rule deems registration granted if a certificate is not available on the portal within fifteen days and no notice is issued, requiring the certificate to be made available verified through electronic verification code. Forms and timelines are amended, including extending one filing period from thirty to ninety days and substituting "GSTIN" for "Provisional ID."

Electronic verification in GST rules allows deemed registration and broader signature modes for filings and registration.
Amendments to the Gujarat GST Rules substitute alternative authentication methods, allowing records to be duly signed or verified through electronic verification code or e-signature and other Board-notified modes; provide that registration is deemed granted if a certificate is not made available on the common portal within fifteen days and no notice is issued, and require the certificate, duly signed or electronically verified, to be published on the portal; and revise form entries and timelines for composition and registration documents.

GST exemption for supplies to unit run canteens and authorized customers removes State tax liability on those goods.
Supplies by the Canteen Stores Department to Unit Run Canteens and to authorized customers, and supplies by Unit Run Canteens to authorized customers, are exempt from the whole of the State tax under section 9 of the Delhi Goods and Services Tax Act, 2017; tariff terminology and interpretation follow the First Schedule to the Customs Tariff Act, 1975.

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.

Verification methods: replacing digital signatures with EVC or alternate verification for GST filings, and modifying registration and form rules
The amendment replaces requirements for "digitally signed" filings with submissions "duly signed or verified through electronic verification code" or other notified electronic signature methods; institutes deemed registration where no certificate appears on the common portal within fifteen days after furnishing required particulars and no notice is issued; adjusts cross references and offences to cover issuing invoices without supply and anti profiteering violations; and revises composition and registration forms, including substituting GSTIN for provisional ID and extending a statutory response period.

Partial refund entitlement for Canteen Stores Department on State tax for inward supplies used for subsequent supply to authorised customers.
The notification specifies that the Canteen Stores Department (CSD), Ministry of Defence, is entitled to claim a refund of fifty per cent of the applicable State tax paid on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD, effective from 1 July 2017, under the powers conferred by the Delhi Goods and Services Tax Act, 2017.

Refund entitlement for Canteen Stores Department recognized for state tax on inward supplies used for authorized canteens.
Section 55 of the Gujarat GST Act specifies the Canteen Stores Department under the Ministry of Defence as entitled to a refund of State tax paid on inward supplies when those supplies are received for subsequent supply to Unit Run Canteens or to the CSD's authorized customers, pursuant to a State notification effective from the notified commencement date.

Partial tax refund entitlement for Canteen Stores Department on inward supplies for onward supply to unit canteens.
Specifies that the Canteen Stores Department (CSD) is entitled to claim a refund equal to fifty per cent of the applicable state tax paid on all inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to authorized customers of the CSD, under the powers conferred by Section 55 of the Himachal Pradesh Goods and Services Tax Act, 2017.

Adaptation of Central GST rules: Chandigarh applies Central GST provisions with specified modifications and electronic stock-declaration requirement.
Adaptation of Central Goods and Services Tax Rules applies the Central Rules mutatis mutandis to Chandigarh with specified substitutions and procedural changes, including deeming communications in FORM GST RFD-03 as communicated under the UT rule, revising transitional claim specification to require separate identification of certain Central Sales Tax claims and supporting declarations, omitting specified clauses, requiring electronic submission of FORM GST TRAN-1 for stock held by persons covered by the principal-agent provision, and clarifying that references to section 140 of the Central Act shall be read as references to section 18 of the Union Territory Act.

Refund of unutilised input tax credit barred for specified goods where input tax rate exceeds output tax rate.
Notification specifies goods, by Customs Tariff references, for which no refund of unutilised input tax credit shall be allowed where credit accumulated because the tax rate on inputs is higher than the tax rate on output supplies (excluding nil-rated or fully exempt supplies). It applies the interpretive rules of the First Schedule to the Customs Tariff Act, 1975 to construe tariff references and is issued under the proviso to sub-section (3) of section 54 of the State GST Act on GST Council recommendations.

No refund of unutilised input tax credit where input rates exceed output rates for specified textile and railway goods.
The notification disallows refund of unutilised input tax credit where credit accumulated because input tax rates exceed output tax rates (other than for nil rated or fully exempt supplies), and lists specified tariff items in textiles and railway rolling stock, parts and signalling equipment to which this refund restriction applies, applying interpretation rules of the Customs Tariff First Schedule.

No refund of unutilised input tax credit where input tax rates exceed output rates; applies to specified textiles and rail goods.
The Government of Gujarat notifies that no refund of unutilised input tax credit shall be allowed where credit accumulates because input tax rates exceed output tax rates (other than nil or fully exempt supplies). The restriction is applied to specified tariff items comprising woven and knitted textile fabrics and railway rolling stock, parts and track/signalling fixtures, with tariff interpretation governed by the First Schedule to the Customs Tariff Act, 1975, and effective from 1 July 2017.

Interest rates under GST Act fixed for delayed payments, assessments and refunds, with differential rates and an effective date.
Fixes the rate of interest per annum under specified provisions of the State Goods and Services Tax Act for delayed payments, assessment-related defaults, refunds and the proviso to the refund provision. The notification prescribes differentiated annual interest rates: delayed payment provision at 18% per annum; extended-default provision at 24% per annum; refund-related provisions at 6% per annum; and the proviso to the refund provision at 9% per annum. These rates take effect from the notification's commencement date.

Union Territory GST adaptation ensures central GST rules apply in the UT with specific local modifications and procedural specifications.
The notification adapts the Central Goods and Services Tax Rules, 2017 to the Union Territory of Andaman and Nicobar Islands, making central provisions on supply, input tax credit, registration, returns, assessment, refunds, audit, transitional provisions and related matters apply mutatis mutandis, with specified modifications including territorial substitution of rule titles, inclusion of Central FORM GST RFD-03 deficiencies, detailed specification of categories and supporting declarations for transitional claims (including Octroi by Port Blair Municipal Council), amendment of principal agent stock declaration to require FORM GST TRAN-1, and an explanation mapping central transitional references to the corresponding Union Territory provision.

Reverse charge mechanism requires recipients to pay state tax on specified intra state supplies of agricultural and government supplied goods.
Specifies a reverse charge mechanism under the Himachal Pradesh Goods and Services Tax Act, 2017 requiring state tax on particular intra state supplies to be paid by the recipient. Identified supplies include cashew nuts not shelled or peeled, bidi wrapper leaves (tendu), tobacco leaves (supplied by agriculturists), silk yarn manufactured from raw silk or cocoons (supplied by the manufacturer), and lotteries supplied by government entities to lottery distributors or selling agents. The notification applies Customs Tariff classification rules and is effective from 1 July 2017.

Reverse charge on specified goods: recipient must pay state tax for listed intra state supplies from agricultural/manufacturing suppliers.
Notification specifies reverse charge under section 9(3) Gujarat GST effective 1 July 2017 for four goods categories-cashew nuts (0801), bidi wrapper leaves (14049010), tobacco leaves (2401) and silk yarn (5004-5006)-where suppliers (agriculturists for the first three; manufacturers of silk yarn from raw silk for the fourth) supply to any registered person who must pay State tax on reverse charge; tariff terms and interpretative rules of the First Schedule to the Customs Tariff Act, 1975 apply.