UTGST Notification no. 9/2017 – UTGST Rules for Lakshadweep

Notifies UTGST (Lakshadweep )Rules, 2017

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[To be published in Part II, Section 3, Sub-section (i) of theOfficial Gazette of India, Extraordinary]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 9/2017 Union Territory Tax

New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939

G.S.R. ..(E). In pursuance of sub-section (1) of section 22,read with section 21 of the Union Territory Goods and ServicesTax Act, 2017 (14 of 2017), the Central Government herebymakes the following rules for the Union Territory ofLakshadweep, namely:–
Short title andCommencement.

1. (1) These rules may be called the Union Territory Goodsand Services Tax (Lakshadweep) Rules, 2017.
(2) They shall come into force with effect from the 1st dayof July, 2017.

Adaptation ofCentral Goodsand ServicesTax Rules, 2017.

2. (1) The Central Goods and Services Tax Rules, 2017, inrespect of scope of supply, composition levy, composite
supply and mixed supply, time and value of supply, inputtax credit, registration, tax invoice, credit and debit notes,
accounts and records, returns, payment of tax, tax deductionat source, collection of tax at source, assessment, refunds,audit, inspection, search, seizure and arrest, demands andrecovery, liability to pay in certain cases, advance ruling,appeals and revision, presumption as to documents,offences and penalties, job work, electronic commerce,
settlement of funds, transitional provisions, andmiscellaneous provisions including the provisions relating
to the imposition of interest and penalty, shall, mutatismutandis, apply, with the following modifications, namely:-

(a) in rule 1,-

(i) for the words and figures the Central Goods andServices Tax Rules, 2017, the words, brackets and
figures, the Union territory Goods and Services Tax(Lakshadweep) Rules, 2017 shall be substituted;

(b) in rule 90, for sub-rule (4) the following sub-rule shallbe substituted, namely:-

(4) Where deficiencies have been communicated inFORM GST RFD-03 under the Central Goods and
Service Tax Rules, 2017, the same shall also deemed tohave been communicated under this rule along with thedeficiencies communicated under sub-rule (3).;

(c) in rule 117, in sub-rule (1), for the second proviso, thefollowing proviso shall be substituted, namely:-

Provided further that in the case of a claim under subsection(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) ofsection 8 of the Central Sales Tax Act, 1956 made bythe applicant; and

(ii) the serial number and value of declarations inForms C or F and certificates in Forms E or H or FormI specified in rule 12 of the Central Sales Tax(Registration and Turnover) Rules, 1957 submitted bythe 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 beomitted;

(e) for rule 119, the following rule shall be substituted,namely:-

119. Declaration of stock held by a principal andagent.- Every person to whom the provisions of subsection(14) of section 142 apply shall, within ninetydays of the appointed day, submit a declaration
electronically in FORM GST TRAN-1, specifyingtherein, the stock of the inputs, semi-finished goods or
finished goods, as applicable, held by him on theappointed day.;

(f) the following explanation shall be inserted at the end ofthese rules, namely:-

Explanation.– For the purposes of these rules, it ishereby clarified that all references to section 140 of theCentral Goods and Services Tax Act, 2017, shall beconstrued to refer to section 18 of the Union TerritoryGoods and Services Tax Act, 2017.

[F.No. S-31011/25/2017-ST-I-DOR]

(S.R.MEENA)
Under Secretary to the Government of India