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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,-
(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 (Andaman and Nicobar Islands) 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;
(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); and
(iii) the value of claims of Octroi levied by the Port Blair
Municipal 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 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
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