https://www.taxtmi.com/acts?id=24114 The provision applies specified provisions of the Central Goods and Services Tax Act, mutatis mutandis, to Union territory tax under the Union Territory Goods and Services Tax Act, 2017, subject to the Act and the rules made thereunder. It covers GST administration and compliance matters such as supply, registration, invoices, returns, tax payment, TDS/TCS, assessment, refunds, audit, inspection, demands, appeals, offences, penalties, job work, electronic commerce, transitional provisions, interest and penalty, with specified substitutions adapting references to Union territory tax administration. en-us Mon, 27 Mar 2017 18:06:29 +0530 Wed, 24 Jun 2026 15:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24114 The provision applies specified provisions of the Central Goods and Services Tax Act, mutatis mutandis, to Union territory tax under the Union Territory Goods and Services Tax Act, 2017, subject to the Act and the rules made thereunder. It covers GST administration and compliance matters such as supply, registration, invoices, returns, tax payment, TDS/TCS, assessment, refunds, audit, inspection, demands, appeals, offences, penalties, job work, electronic commerce, transitional provisions, interest and penalty, with specified substitutions adapting references to Union territory tax administration. Act-Rules GST Mon, 27 Mar 2017 18:06:29 +0530 https://www.taxtmi.com/acts?id=24114