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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
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 Dadra and Nagar Haveli, namely:--
Short title and Commencement.
1. (1) These rules may be called the Union Territory Goods and
Services Tax (Dadra and Nagar Haveli) 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,-
(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;
(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—
(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).”;
(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:-
“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.”;
(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
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