Adaptation of Central Goods and Services Tax Rules, 2017

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..... 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, off .....

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..... mmunicated under sub-rule (3). ; (c) in rule 117 ,-- (i) 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 .....

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..... licable, held by him on the appointed day. ; (e) 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-310 .....

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