Adaptation of Central Goods and Services Tax Rules, 2017.
Rule 2
GST
UT GST Rules – Andaman and Nicobar Islands
Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
Adaptation of Central Goods and Services Tax Rules, 2017.
2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals
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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 application shall specify separately-
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant;
(ii) the serial number and value of declarations 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 a
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