Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
05/2017 Dated:- 30-6-2017 Union Territory GST (UTGST)
GST
UTGST
UTGST
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 5 /2017 – Union Territory Tax
New Delhi, the 30th June, 2017
G.S.R. 742(E).-In pursuance of sub-section (1) of section 22, read with section 21 of 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 w
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rovisions including the provisions relating to 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) the following sub-rule shall be substituted, namely:-
“(4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).”;
(c) i
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Port Blair Municipal Council in exercise of powers conferred under Section 80 (1) (e) of the Andaman and Nicobar Islands (Municipal) Regulations, 1994.”;
(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:-
“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 the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.”
(f) the following explanation shall be inserted at the end of these rules, namely:-
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