TMI BlogApplication of provisions of Central Goods and Services Tax Act.X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, relating to,- (i) scope of supply; (ii) composition levy; (iii) composite supply and mixed supply; (iv) time and value of supply; (v) input tax credit; (vi) registration; (vii) tax invoice, credit and debit notes; (viii) accounts and records; (ix) returns; (x) payment of tax; (xi) tax deduction at source; (xii) collection of tax at source; (xiii) asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siders necessary and desirable to adapt those provisions to the circumstances, namely:- (i) references to this Act shall be deemed to be references to the Union Territory Goods and Services Tax Act, 2017 ; (ii) references to Commissioner shall be deemed to be references to Commissioner of Union territory tax as defined in clause (2) of section 2 of this Act; (iii) reference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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