Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2017
956/2017/9(120)/XXVII(8)/2017 Dated:- 21-11-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
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 comme
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of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such 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)]
Refun
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