GST – States – 510(i)/2017 – Dated:- 29-6-2017 – Government of Uttarakhand Finance Section – 8 No. 510(i)/2017/XXVII(8)/9(120)/2017 Dehradun Dated 29 June 2017 In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:- The Uttarakhand Goods and Services Tax (Amendment) Rules, 2017 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Amendment) Rules 2017. (2) They shall be deemed to have come into force with effect from the 22nd day of June 2017. 2. In the Uttarakhand Goods and Services Tax Rules, 2017 – (a) in rule 1, in the heading, the word
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section 171 of the Act or the rules made thereunder. ; (f) in rule 24- after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code shall be made available to the registered person on the common portal ; (g) in rule 26 in sub-rule (3), for the words specified under
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