The Uttarakhand Goods and Services Tax (Fourth Amendment ) Rules,2018.
414/2018/4(120)/XXVII(8)/2018/CT-21 Dated:- 10-5-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No.414/2018/4(120)/XXVII(8)/2018/CT-21
Dehradun : : Dated:: /10th May, 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 the 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 in the view to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
(Amit Singh Negi)
Secretary
=============
Document 1In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the
Governor is pleased to order the publication of the following English translation of the
Notification No.4/14/2018/4(
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incipal Rules), in sub-rule
(1), for the word “Board” the word “Commissioner” shall be
substituted.
In rule 89 of the “Principal Rules”, for sub-rule (5) set out in
column-1, the following sub-rule set out in column-2 shall be
substituted; namely:-
Column-1
Existing rule
89(5) In the case of refund on account of
inverted duty structure, refund of input tax
credit shall be granted as per the following
formula –
Maximum Refund Amount = {(Turnover of
inverted rated supply of
goods) x Net ITC÷
Adjusted Total Turnover}
– tax payable on such
inverted rated supply of
goods
Column-2
Rule hereby substituted
89(5) In the case of refund on account of
inverted duty structure, refund of input tax
credit shall be granted as per the following
formula:-
Maximum Refund Amount = {(Turnover of
inverted rated supply of goods and services) x
Net ITC Adjusted Total Turnover} – tax
payable on such inverted rated supply of
goods and services.
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DT:/Final Rules/Rules (Fourth Amendment)(19-04-2018
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bunal or
court, shall be paid from the Fund.
(3) Any utilisation of amount from the
Consumer Welfare Fund under sub-section (1)
of section 58 shall be made by debiting the
Consumer Welfare Fund account and crediting
the account to which the amount is transferred
for utilisation.
(4) The Government shall, by an order,
constitute a Standing Committee with a
Chairman, a Vice-Chairman, a Member
DT:/Final Rules/Rules (Fourth Amendment)(19-04-2018)(Eng)
Column-2
rule Hereby substituted
97. Consumer Welfare Fund.-(1)All amounts
of state tax and income from investment along
with other monies specified section 57 of the
Uttarakhand Goods and Services Tax Act, 2017
(06 of 2017) shall be credited to the Fund:
Provided that an amount equivalent to
fifty percent of the amount of integrated tax
determined under sub-section (5) of section 54
of the Central Goods and Services Tax Act,
2017, read with section 20 of the Integrated
Goods and Services Tax Act, 2017, shall be
deposited in the Fund.
(2) Whe
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llage or mandal or samiti level co-operatives
of consumers especially Women, Scheduled
Castes and Scheduled Tribes, or any industry as
defined in the Industrial Disputes Act, 1947 (14
of 1947) recommended by the Bureau of Indian
Standards to be engaged for a period of five
years in viable and useful research activity
which has made, or is likely to make, significant
contribution in formulation of standard mark of
the products of mass consumption, the Central
Government or the State Government may make
DT:/Final Rules/Rules (Fourth Amendment)(19-04-2018) (Eng)
Chairman, a Vice-Chairman, a Member
Secretary and such other members as it may
deem fit and the Committee shall make
recommendations for proper utilisation of the
money credited to the Fund for welfare of the
consumers.
(5) (a) The Committee shall meet as and when
necessary, generally four times in a year;
(b) the Committee shall meet at such time and
place as the Chairman, or in his absence, the
Vice-Chairman of the Committee may
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e any applicant to allow entry
and inspection of any premises, from which
activities claimed to be for the welfare of
consumers are stated to be carried on, to a
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an application for a grant from the Consumer
Welfare Fund:
Provided that a consumer may make
application for reimbursement of legal expenses
incurred by him as a complainant in a consumer
dispute, after its final adjudication.
(7) All applications for grant from the
Consumer Welfare Fund shall be made by the
applicant Member Secretary, but the Committee
shall not consider an application, unless it has
been inquired into in material details and
recommended for consideration accordingly, by
the Member Secretary.
duly authorized officer of the State
Government;
(d) to get the accounts of the applicants
audited, for ensuring proper utilization of the
grant;
(e) to require any applicant, in case of any
default, or suppression of material
information on his part, to refund in lump-
sum along with accrued inter
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ion of the Fund.
(7) The Committee shall not consider an
application, unless it has been inquired into, in
material details and recommended for
consideration accordingly, by the Member
Secretary.
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(8) The Committee shall have powers –
(a) to require any applicant to produce
before it, or before a duly authorised
Officer of the Government such books,
accounts, documents, instruments, or
commodities in custody and control of the
applicant, as may be necessary for proper
evaluation of the application;
(b) to require any applicant to allow entry
and inspection of any premises, from which
activities claimed to be for the welfare of
consumers are stated to be carried on, to a
duly authorised officer of the Central
Government or, as the case may be, State
Government;
(c) to get the accounts of the applicants
audited, for ensuring proper utilisation of
the grant;
(d) to require any applicant, in case of any
defau
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applicant;
(b) for investment of the money available in
the Fund;
(c) for making available grants (on selective
basis) for reimbursing legal expenses
incurred by a complainant, or class of
complainants in a consumer dispute, after
its final adjudication;
(d) for making available grants for any other
purpose recommended by the Central
Consumer Protection Council (as may be
considered appropriate
the
Committee);
by
(e) for making available up to 50% of the
funds credited to the Fund each year, for
publicity/ consumer awareness on GST,
provided the availability of funds for
consumer welfare activities of the
Department of Consumer Affairs is not
less than twenty five crore rupees per
annum.
Explanation.- For the purposes of this rule,
(a) 'applicant' means,
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(i) the Central Government or State
Government;
(ii) regulatory authorities or autonomous
bodies constituted under an Act of
Parliament or the Legislature of a State or
Union Territory;
(iii) any agency or organization en
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educational
institutions established by an Act of
Parliament or declared to be deemed as a
University under section 3 of the
University Grants Commission Act, 1956
(3 of 1956) and which has consumers
studies as part of its curriculum for a
minimum period of three years; and
(vi) a complainant as defined under clause
(b) of sub-section (1) of section 2 of the
Consumer Protection Act, 1986(68 of
1986), who applies for reimbursement of
legal expenses incurred by him in a case
instituted by him in a consumer dispute
redressal agency.
(b) 'application' means an application in the
form as specified by the Standing
Committee from time to time;
(c) 'Central Consumer Protection Council'
means the Central Consumer Protection
Council, established under sub-section (1)
of section 4 of the Consumer Protection
Act, 1986 (68 of 1986), for promotion and
protection of rights of consumers;
(d) 'Committee' means the Committee
constituted under sub-rule (4);
(e) 'consumer' has the same meaning as
assigne
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rule 81)
Final Return
1. GSTIN
2. Legal name
3. Trade Name, if any
4. Address for future correspondence.
5. Effective date of cancellation of registration
(Date of closure of business or the date from which
registration is to be cancelled)
6. Reference number of cancellation order
7. Date of cancellation order
8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock,
and capital goods/plant and machinery on which input tax credit is required to be reversed and paid
back to Government.
Sr.
N
GST
Invoice/Bi Description
11 of Entry
of inputs
Unit
Quantit
0.
IN
held in
y
No. date stock, inputs
Code
contained in
(UQC)
semi-
Qty Value
(As
adjusted
by debit
/ credit
note)
Input tax credit/
Tax payable (whichever is higher)
(Rs.)
Central State Integrated Cess
tax
tax
tax
finished or
finished
goods held
in stock and
capital
goods/plant
and
machinery
1
2
3
4
5
6
8 (a) Inputs held in stock (where invoice is available)
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Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to
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لله
the best of my knowledge and belief and nothing has been concealed there from.
Signature of authorized signatory
Name
Designation/Status
Instructions:
Date dd/mm/yyyy
1. This form is not required to be filed by taxpayers or persons who are registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of
capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i)
(ii)
where the tax invoices rela
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