The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018
288/2018/4(120)/XXVII(8)/2018/CT-14 Dated:- 28-3-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
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
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principal.”;
Amendment in Rule 92
3. In rule 92 of the “Principal Rules”, from July. 2017, only in Hindi version, after sub-rule (1) the following 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 Rul
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Decision to be taken by the majority- (1) A minimum of three members of the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their 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 rul
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