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[F. No. S-31011/25/2017-ST-I-DOR]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939
Notification No. 06/2017 – Union Territory Tax: Notifies UTGST (Chandigarh )Rules, 2017
GST: [To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of India, Extraordinary]
| 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 Chandigarh, namely:-- | ||
| Short title and Commencement. | 1. (1) These rules may be called the Union Territory Goods and Services Tax (Chandigarh) Rules, 2017. | |
| (2) They shall come into force with effect from the 1st 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 (Chandigarh) 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— 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 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.’. |
(S.R.MEENA)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 06/2017 - Union Territory Tax
Q1: What is Notification No. 06/2017 – Union Territory Tax?
Answer: It is the notification that introduced the UTGST (Chandigarh) Rules, 2017.
These rules established GST procedural systems for Chandigarh.
Q2: When did the notification become effective?
Answer: The notification became effective from 1 July 2017.
This aligned with nationwide GST rollout.
Q3: Which law authorised these rules?
Answer: The rules were issued under Section 22 read with Section 21 of the UTGST Act.
These provisions empower the Government to frame GST rules.
Q4: What areas do the rules cover?
Answer: The rules cover registration, ITC, invoices, returns, refunds, audits, appeals, and compliance procedures.
They form the operational GST framework.
Q5: Were CGST Rules adopted under this notification?
Answer: Yes.
Most CGST Rules, 2017 were adopted with modifications for UTGST purposes.
Q6: Why were modifications necessary?
Answer: Modifications ensured proper coordination between CGST and UTGST systems.
Certain procedural adjustments were needed for Chandigarh administration.
Q7: What refund-related changes were introduced?
Answer: Rule 90 relating to refund deficiency communication was modified.
This improved refund administration coordination.
Q8: What transitional credit changes were introduced?
Answer: Rule 117 relating to transitional credit claims was modified.
This helped businesses migrate credits from earlier tax systems.
Q9: Why are GST procedural rules important?
Answer: Procedural rules govern how GST works practically.
Without these rules, businesses cannot properly comply with GST obligations.
Q10: Do GST rules change frequently?
Answer: Yes.
GST procedures evolve regularly through amendments and notifications.
Q11: Why do businesses receive GST notices?
Answer: Common reasons include ITC mismatches, invoice errors, delayed returns, and documentation gaps.
Procedural lapses are a major cause.
Q12: Is procedural compliance more important than tax calculation?
Answer: Both are important.
But practically, many disputes arise because of procedural non-compliance.
Q13: Are these rules still relevant today?
Answer: Yes.
Although amended multiple times, these rules formed the foundation of today’s GST compliance system.
Q14: Is professional GST support useful?
Answer: Yes, especially because GST compliance procedures are detailed and continuously evolving.
Professional review helps reduce procedural risks.
Q15: Where can businesses get GST compliance support?
Answer: Businesses can seek expert assistance for GST compliance and return management.
Services like GST Registration and GST Compliance are often useful for maintaining proper GST systems.
Conclusion
Notification No. 06/2017 – Union Territory Tax was one of the most important procedural GST notifications for Chandigarh.
In simple terms, it established the operational GST framework covering registration, invoicing, ITC, returns, refunds, audits, appeals, and transitional provisions.
Download PDF: Notification No. 06/2017 - Union Territory Tax
More Information: https://taxinformation.cbic.gov.in/
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