Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 · Notification No. 7/2017 – Union Territory Tax

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 7/2017 – Union Territory Tax

New Delhi, the 30th June, 2017

9 Ashadha, Saka 1939

• (i) for the words and figures “ the Central Goods and Services Tax Rules, 2017”, the words, brackets and figures “the Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017” shall be substituted;

“(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).”;

“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; and

• (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 and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause (i).”;

“119. 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.”;

‘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.’.