GST – 06/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 6/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 743(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 Chandigarh, namely:- Short title and Commencement. 1. (1) These rules may be called the Union Territory Goods and Services Tax (Chandigarh) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. Adaptation of Central Goods and Services Tax Rules, 2017. 2. (1) The Central Goods and Services Tax Rules, 2017, in respect of s
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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 (Chandigarh) 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) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim under sub-section (1) of section 140, the applicati
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