Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Daman and Diu, namely:-- Short title and Commencement. 1. (1) These rules may be called the Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. Adaptation of Central Goods and Services Tax Rul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fications, namely:- (a) in rule 1,- 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 (Daman and Diu) Rules, 2017" shall be substituted; (b) in rule 90, for sub-rule (4) the following sub-rule shall be substituted, namely:- "(4) Where deficiencies have been communicated in FORM GST RFD-03 un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1957 submitted by the applicant in support of the claims referred to in sub-clause (i)."; (d) in rule 117, clauses (a) and (b) of sub-rule (4) shall be omitted; (e) for rule 119, the following rule shall be substituted, namely:- "119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section (14) of section 142 apply shall, within ninety days of th....