Download Document

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. 9/2017 – Union Territory Tax

New Delhi, the 30
th
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
Lakshadweep, namely:--


Short title and
Commencement.
1. (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 1
st
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
(Lakshadweep) 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