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    <title>Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017</title>
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    <description>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&#039;s transitional provision correspond to the Union Territory Act.</description>
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