https://www.taxtmi.com/acts?id=30535 The Central Goods and Services Tax Rules, 2017 apply mutatis mutandis to Daman and Diu with specific modifications: substitution of the Central Rules' title with the Union Territory Rules; rule 90(4) amended to treat deficiencies in FORM GST RFD-03 under the Central Rules as communicated under the UT rule; rule 117 amended to require separate specification of Central Sales Tax claims and supporting declaration serial numbers; omission of certain sub-clauses of rule 117(4); rule 119 replaced to require electronic submission of FORM GST TRAN-1 by principals and agents within ninety days; and an explanation equating references to section 140 of the Central Act to the corresponding UT provision. en-us Tue, 11 Jul 2017 23:16:23 +0530 Tue, 11 Jul 2017 23:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30535 The Central Goods and Services Tax Rules, 2017 apply mutatis mutandis to Daman and Diu with specific modifications: substitution of the Central Rules' title with the Union Territory Rules; rule 90(4) amended to treat deficiencies in FORM GST RFD-03 under the Central Rules as communicated under the UT rule; rule 117 amended to require separate specification of Central Sales Tax claims and supporting declaration serial numbers; omission of certain sub-clauses of rule 117(4); rule 119 replaced to require electronic submission of FORM GST TRAN-1 by principals and agents within ninety days; and an explanation equating references to section 140 of the Central Act to the corresponding UT provision. Act-Rules GST Tue, 11 Jul 2017 23:16:23 +0530 https://www.taxtmi.com/acts?id=30535