GST – States – 761/2017/9(120)/XXVII(8)/2017 – Dated:- 22-9-2017 – Government of Uttarakhand Finance Section-8 No. 761/2017/9(120)/XXVII(8)/2017 Dehradun :: Dated:: 22nd September, 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 further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:- The Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2017 Short title and commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. Amendment in Rule 3 2. In sub-rule (4) of Rule 3 of the Uttarakhand Goods and Services Tax Rules, 2017, for the words sixty days , the words ninety days shall be substituted. Amendment in Rule 17 3. In rule 17, with effect from the 22nd day of June, 2
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dit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner. Insertion of new Rule 44A 5. 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or c
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be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. (2) in sub-rule (3), for the second proviso given in column 1, the following proviso given in column 2, shall be substituted; namely:- Column 1 Column 2. Existing clause Hereby substituted proviso Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Servi
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ORM GST REG-01 under the heading Instructions for submission of Application for Registration', after serial no. 15, the following serial no. shall be inserted, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. Amendment in FORM GST REG-13 10. With effect from the 22nd day of June, 2017, for the FORM GST REG- 13 , the following Form shall be substituted, namely:- Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others State/UT- District- PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Si
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/No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the docuentary evidence shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it along with the UIN generated and alloted to respective UN Body/Embassy etc. 11. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to
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