UTGST Notification no. 5/2017 UTGST Rules for Andaman & Nicobar Islands

UTGST Notification no. 5/2017 UTGST Rules for Andaman & Nicobar Islands

UTGST (Andaman & Nicobar Islands )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. 5 /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 of Andamanand Nicobar Islands, namely:-- Short title andCommencement. 1. (1) These rules may be called the Union Territory Goods andServices Tax (Andaman and Nicobar Islands) Rules, 2017. (2) They shall come into force with effect from the 1st day ofJuly, 2017. Adaptation ofCentral Goodsand Services TaxRules, 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, input taxcredit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction atsource, 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 andrevision, presumption as to documents, offences and penalties,job work, electronic commerce, settlement of funds,transitional provisions, and miscellaneous provisionsincluding the provisions relating to the imposition of interest and penalty, shall, mutatis mutandis, apply, with the followingmodifications, 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(Andaman and Nicobar Islands) Rules, 2017 shall be substituted;

(b) in rule 90, for sub-rule (4) the following sub-rule shall besubstituted, 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 the deficiencies 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 sub-section(1) of section 140, the application shall specify separately

(i) the value of claims under section 3, sub-section (3) ofsection 5, sections 6 and 6A and sub-section (8) of section8 of the Central Sales Tax Act, 1956 made by theapplicant;

(ii) the serial number and value of declarations in Forms Cor F and certificates in Forms E or H or Form I specifiedin rule 12 of the Central Sales Tax (Registration andTurnover) Rules, 1957 submitted by the applicant insupport of the claims referred to in sub-clause (i); and

(iii) the value of claims of Octroi levied by the Port BlairMunicipal 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 beomitted;

(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 theappointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of theinputs, 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 ofthese rules, namely:-

Explanation.- For the purposes of these rules, it is herebyclarified that all references to section 140 of the CentralGoods and Services Tax Act, 2017, shall be construed torefer to section 18 of the Union Territory Goods andServices Tax Act, 2017.

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

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