GST – States – 956/2017/9(120)/XXVII(8)/2017 – Dated:- 21-11-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 956/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 21/11/2017 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(as applicable in 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 (Tenth Amendment) Rules, 2017 1. Short title and commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall deemed
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uch supplies and furnishes an undertaking to the effect that the supplier may claim the refund 3. Amendment in Rule 96A In clause (a) of sub-rule (1) of Rule 96A of the Uttarakhand Goods and Services Tax Rule, 2017, after the words "after the expiry of three months", the words "or such further period as may be allowed by the Commissioner," shall be inserted. 4. Amendment in FORM GST RFD-01 In FORM GST RFD-01 of the Uttarakhand Goods and Services Tax Rule 2017- (a) for Statement-2 , the following Statement shall be substituted, namely: – Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in
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