Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017

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.... the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Andaman and Nicobar Islands, namely:-- Short title and Commencement. 1. (1) These rules may be called the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017.     (2) They shall come into force wi....

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....the imposition of interest and penalty, shall, mutatis mutandis, apply, with the following modifications, namely:- (a) in Rule 1,- (i) for the words and figures " the Central Goods and Services Tax Rules, 2017", the words, brackets and figures "the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017" shall be substituted; (b) in rule 90, for sub-rule (4)....

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....ions in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause (i); and (iii) the value of claims of Octroi levied by the Port Blair Municipal Council in exercise of powers conferred under Section 80 (1) (e) of the Andaman and....