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 of tax;
(xi) tax deduction at source;
(xii) collection of tax at source;
(xiii) assessment;
(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''.