Union Territory Goods and Services Tax Rules for Andaman and Nicobar Islands · 5 /2017 – Union Territory Tax
CBIC / GST notification 5 /2017 – Union Territory Tax · 30 Jun 2017
Official title
5 /2017-Union Territory Tax : UTGST (Andaman & Nicobar Islands )Rules, 2017
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government makes the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017. These rules apply the Central Goods and Services Tax Rules, 2017 mutatis mutandis to the Union Territory of Andaman and Nicobar Islands with specific modifications. Every person to whom the provisions of sub-section (14) of section 142 apply submits a declaration electronically in FORM GST TRAN-1 within ninety days of the appointed day. These rules come into force on the 1st day of July, 2017.
What you must do
- Submit a declaration electronically in FORM GST TRAN-1 specifying the stock held on the appointed day.
Key dates
- Effective from
- 01 Jul 2017
- Commencement date
- 01 Jul 2017
Document text
|
To be published in Part II, Section 3, Sub-section (i) of the Official 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 Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Andaman and Nicobar Islands, namely:-- | |
| Short title and Commencement. | 1. (1) These rules may be called the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) 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 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, namely:- |
- (a) in Rule 1,-
| |
|
- (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 application shall specify separately—
| |
| - (d) in rule 117, clauses (a) and (b) of sub-rule (4) shall be omitted; | |
|
- (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 the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, 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 of these rules, namely:-
‘Explanation.- For the purposes of these rules, it is hereby clarified that all references to section 140 of the Central Goods and Services Tax Act, 2017, shall be construed to refer to section 18 of the Union Territory Goods and Services Tax Act, 2017.’ | |
[F.No. S-31011/25/2017-ST-I-DOR]
(S.R.MEENA)
Under Secretary to the Government of India
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 30 Jun 2017
- Document number
- 5 /2017 – Union Territory Tax
- Issuing division
- Department of Revenue
- Effective date
- 01 Jul 2017
- Coverage area
- indirect-tax