GST – States – 288/2018/4(120)/XXVII(8)/2018/CT-14 – Dated:- 28-3-2018 – Government of Uttarakhand Finance Section-8 No. 288/2018/4(120)/XXVII(8)/2018/CT-14 Dehradun :: 28th March, 2018 Notification In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of Uttar Pradesh General Clauses Act, 1904 (Act no. 01 of 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:- The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018 Short title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. Amendment in Rule 45 2. In rule 45 of the Uttarakhand Goods and Services Tax Rules, 2017, (
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sub-rule (2) shall be inserted; namely- (2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund. Amendment in Rule 127 4. In rule 127 of the Principal Rules , in clause (iv), only in English version, after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted. Amendment in Rule 129 5. In rule 129 of the Principal Rules , in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted. Amendment in Rule 133 6. In rule 133 of the Principal Rules , after sub-rule (3), the following sub-rule shall be inserted, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rul
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opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; Amendment in Rule 137 8. In rule 137 of the Principal Rules , after rule 137, in the Explanation, in clause (c), after sub-clause b, the following sub-clause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. ; Amendment in Rule 138D 9. In rule 138D of the Principal Rules , with effect from the 1st day of April, 2018, after the rule, the following Explanation shall be inserted, namely:- Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by r
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