Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2018
577/2018/10(120)/XXVII(8)/2018/CT-28 Dated:- 6-7-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 577/2018/10(120)/XXVII(8)/2018/CT-28
Dehradun :: Dated:: 06th July, 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 Clause Act, 1904 (Act No. 01 Year 1904) (as applicable in Uttarakhand State), 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 Ta
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s Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter;
Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.
3. Amendment in Rule 138C
In rule 138C of the "Principal Rules", after sub-rule (1), the following proviso shall be inserted, namely:
Provided that where the circumstances so warrant, the Commissioner or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM
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