GST – States – 851/2017/9(120)/XXVII(8)/2017 – Dated:- 30-10-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 851/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 30/10/2017 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 (Seventh Amendment) Rules, 2017 1. Short title and Commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall deemed to come into force with effect from the 15th day of
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RM GST ITC-03 in accordance with the provisions of sub – rule (4) of rule 44 within a period of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be inserted; 3. Amendment in Rule 120 After rule 120 of the Principal Rules , the following rule shall be inserted, namely: – 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declarat
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he principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the pruposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Uttarakhand, Finance Section 8, Notification No. 801 Dated 12 October, 2017. ; 6. Amendment in FORM GSTR-4 In the principal rules, with effect from the 1st day of July, 2017, in FORM GSTR-4 , in Serial No.8, in entry 8B(2), for the words Intra-State
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