21. Application of provisions of Central Goods and Services Tax Act.—Subject to the provisions
of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax 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 oftax;
(xi) tax deduction at source;
(xii) collection of tax at source;
(xiii) assessment;
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(xiv) refunds;
(xv)audit;
(xvi) inspection, search, seizure and arrest;
(xvii) demands and recovery;
(xviii) liability to pay in certain cases;
(xix) advance ruling;
(xx) appeals and revision;
(xxi) presumption as to documents;
(xxii) offences and penalties;
(xxiii) job work;
(xxiv) electronic commerce;
(xxv)settlement of funds;
(xxvi)transitional provisions; and
(xxvii) miscellaneous provisions including the provisions relating to the imposition of interest and
penalty,
shall, mutatis mutandis, apply,—
(a) so far as may be, in relation to Union territory tax as they apply in relation to central tax as if
they were enacted under this Act;
(b) subject to the following modifications and alterations which the Central Government
considers 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) references to “officers of central tax” shall be deemed to be references to “officers of
Union territory tax”;
(iv) references to “central tax” shall be deemed to be references to “Union territory tax” and
vice versa;
(v) references to “Commissioner of State tax or Commissioner of Union territory tax” shall be
deemed to be references to “Commissioner of central tax”;
(vi) references to “State Goods and Services Tax Act or Union Territory Goods and Services
Tax Act” shall be deemed to be references to “Central Goods and Services Tax Act”;
(vii) references to “State tax or Union territory tax” shall be deemed to be references to
“central tax”.
22. Power to make rules.—(1) The Central Government may, on the recommendations of the
Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Central Government
may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or
in respect of which provisions are to be or may be made by rules.
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(3) The power to make rules conferred by this section shall include the power to give retrospective
effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act
come into force.
(4) Any rules made under sub-section (1) may provide that a contravention thereof shall be liable to a
penalty not exceeding ten thousand rupees.
23. General power to make regulations.—The Board may, by notification, make regulations
consistent with this Act and the rules made thereunder to carry out the purposes of this Act.
24. Laying of rules, regulations and notifications.—Every rule made by the Central Government,
every regulation made by the Board and every notification issued by the Central Government under this Act,
shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in
session, for a total period of thirty days which may be comprised in one session or in two or more
successive sessions, and if, before the expiry of the session immediately following the session or the
successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or in
the notification, as the case may be, or both Houses agree that the rule or regulation or the notification
should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect
only in such modified form or be of no effect, as the case may be; so, however, that any such modification
or annulment shall be without prejudice to the validity of anything previously done under that rule or
regulation or notification, as the case maybe.
25. Power to issue instructions or directions.—The Commissioner may, if he considers it necessary or
expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders,
instructions or directions to the Union territory tax officers as he may deem fit, and thereupon all such
officers and all other persons employed in the implementation of this Act shall observe and follow such
orders, instructions or directions.
26. Removal of difficulties.—(1) If any difficulty arises in giving effect to any provision of this Act, the
Central Government may, on the recommendations of the Council, by a general or a special order published
in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or
regulations made thereunder, as may be necessary or expedient for the purpose of removing the said
difficulty:
Provided that no such order shall be made after the expiry of a period of 1
[five years] from the date of
commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be, after it is made, before each
House of Parliament.