Union Territory Goods and Services Tax (Ladakh) Rules, 2024.

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..... Services Tax Act, 2017 (14 of 2017) , the Central Government hereby makes the following rules for the Union Territory of Ladakh, namely:-- 1. Short title and Commencement :- (1) These rules may be called the Union Territory Goods and Services Tax (Ladakh) Rules, 2024. (2) They shall come into force on the date of their publication in the official gazette. 2. Adaptation of Central Goods and Servic .....

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..... g 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 (Ladakh) Rules, 2024 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 .....

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..... 57 submitted by the applicant in support of the claims referred to in sub-clause (i). ; (ii) clauses (a) and (b), in sub-rule (4), shall be omitted; (d) 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, .....

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