GST – States – 1018/2017/9(120)/XXVII(8)/2017 – Dated:- 5-12-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 1018/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 05/12/2017 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, 1904 (as applicable in the State of 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 (Twelfth Amendment) Rules, 2017 1. Short title and Commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force with effect from 15th day of November, 2017. 2. Amendment in Rule 43 In rule 43 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), after sub-rule (2), the followin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. 5. Insertion of new Rule 107A After rule 107 of the "Principal Rules", the following rule shall be inserted, namely:- 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
al Goods and Services Tax Act may appeal to (a) the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner; (b) the Additional Commissioner (Appeals)/Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or the State Tax Officer , within six months from the date of communication of the said decision or order. 7. Insertion of new FORM-GST-RFD-01A After the "FORM GST RFD-01", the following forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from-to, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =