|Title||Notifies UTGST (Lakshadweep )Rules, 2017|
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 Lakshadweep, namely:–
Short title and Commencement.
(1) These rules may be called the Union Territory Goods and Services Tax (Lakshadweep) 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.
(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 and revision, presumption as to documents, offences and penalties, job work, electronic commerce, settlement of funds, transitional provisions, and miscellaneous provisions including the provisions relating to the imposition of interest and penalty, shall, mutatis mutandis, apply, with the following modifications.