Application of provisions of Central Goods and Services Tax Act.

Application of provisions of Central Goods and Services Tax Act.
Section 21
GST
MISCELLANEOUS
Union Territory Goods And Services Tax Act, 2017
CHAPTER IX
MISCELLANEOUS
Application of provisions of Central Goods and Services Tax Act.
21. Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,-
(i) 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;

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alterations which the Central Government considers necessary and desirable to adapt those provisions 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 references to ''officers of Union territory tax'';
(iv) references to ''central tax'' shall be deemed to be references to ''Union territory tax'' and vice versa;
(v) references to ''Commissioner of State tax or Commissioner of Union territory tax''

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