Application of provisions of Central Goods and Services Tax Act.

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....) scope of supply; (ii) composition levy; (iii) composite supply and mixed supply; (iv) time and value of supply; (v) input tax credit; (vi) registration; (vii) tax invoice, credit and debit notes; (viii) accounts and records; (ix) returns; (x) payment of tax; (xi) tax deduction at source; (xii) collection of tax at source; (xiii) assessment; (xiv) refunds; (xv) audit; ....

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.... to the circumstances, namely:- (i) references to ''this Act'' shall be deemed to be references to ''the Union Territory Goods and Services Tax Act, 2017''; (ii) references to ''Commissioner'' shall be deemed to be references to ''Commissioner'' of Union territory tax as defined in clause (2) of section 2 of this Act; (iii) references to ''officers of central tax'' shall be deemed to be refe....