{"id":11322,"date":"2018-03-24T00:00:00","date_gmt":"2018-03-23T18:30:00","guid":{"rendered":""},"modified":"2018-03-24T00:00:00","modified_gmt":"2018-03-23T18:30:00","slug":"the-uttarakhand-goods-and-services-tax-second-amendment-rules-2018","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11322","title":{"rendered":"The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2018"},"content":{"rendered":"<p>The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2018<br \/>282\/2018\/4(120)\/XXVII(8)\/2018\/CT-12 Dated:- 24-3-2018 Uttarakhand SGST<br \/>GST &#8211; States<br \/>Uttarakhand SGST<br \/>Uttarakhand SGST<br \/>=============<br \/>\nDocument 1<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d-8<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be 282\/2018\/4 (120) \/XXVII(8) \/ 2018 \/ CT-12<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a4\u00c6\u00e2\u0080\u0099 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a4\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00ab \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1, 2018<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2, \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae, 2017 (2017 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be 06) \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be 164 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  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&#8211; 1<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1<br \/>\n(iii) \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8 \u00c3\u00a0\u00c2\u00a4<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  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\/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad &#8211; 2<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1<br \/>\n(iii) \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a4\u00c2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2<br 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text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c2\u00bf, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be 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align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00af-\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00af \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 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align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 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=  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u008f \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u008f<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac 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\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u008f \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a0-\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8, \u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p 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\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0-\u00c3\u00a0\u00c2\u00a4\u00cb\u00c5\u0093\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d (\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u0081 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 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\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1<br 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align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 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\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a4<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac &#8211; 01 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d 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\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00c2\u00af 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u0081 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text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00be :<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u0081 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 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\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00be,<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>-\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9 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\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a2\u00c3\u00a0\u00c2\u00a5\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 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\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d-8 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 29 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8, 2017 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be<br \/>\n842\/2017\/9(120)\/XXVII (8)\/2017 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 25 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, 2017 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\/>\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7<br \/>\n[( \u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae 138 (14) \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1]<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3<br \/>\n(2)<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0-\u00c3\u00a0\u00c2\u00a4\u00cb\u00c5\u0093\u00c3\u00a0\u00c2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  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\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00e2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00e2\u0080\u00a0-\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 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=<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be 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<\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u0090\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 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align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  = 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\/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  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align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be<br 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full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 &#8211;<br \/>\n(1) \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 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href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac &#8211; 03, \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c, 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\/>\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2. 6<br \/>\n| \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  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\/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8<br \/>\n7<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00af \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac<br \/>\n8<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  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text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be ?<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf 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\/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  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align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae<br 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a5\u00c2\u00a4<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  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=  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u0081 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c6\u00e2\u0080\u0099-<br \/>\n1- 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 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\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a4<br \/>\n4- \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 &#8211; 8, \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 |<br \/>\n5- \u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00a80\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a00\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac0<br \/>\n6 &#8211; \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ab\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u0081 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a4<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1,<br \/>\n( \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc\u00c3\u00a0\u00c2\u00a4\u00c2\u00be)<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u0081 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5<br \/>\nIn pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the<br \/>\nGovernor is pleased to order the publication of the following English translation of the<br \/>\nNotification No 282-\/2018\/4(120)\/XXVII(8)\/2018\/CT-12 dated 24 Marc<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>hereinafter referred to as the Principal Rules), with effect<br \/>\nfrom the 07th day of March, 2018, in sub-rule (4), in clause (b), for<br \/>\nsub-clause (iii) set out in column-1, the following sub-clause set<br \/>\nout in column-2, shall be substituted, namely:-<br \/>\nColumn-1<br \/>\nExisting sub-clause<br \/>\n(iii) the registered person availing of this<br \/>\nscheme and having furnished the details of<br \/>\nstock held by him in accordance with the<br \/>\nprovisions of clause (b) of sub-rule (2),<br \/>\nsubmits a statement in FORM GST TRAN 2<br \/>\nat the end of each of the six tax periods<br \/>\nduring which the scheme is in operation<br \/>\nindicating therein the details of supplies of<br \/>\nsuch goods effected during the tax period.<br \/>\nColumn-2<br \/>\nHereby substituted sub-clause<br \/>\n(iii) The registered person availing of this<br \/>\nscheme and having furnished the details of<br \/>\nstock held by him in accordance with the<br \/>\nprovisions of clause (b) of sub-rule (2),<br \/>\nsubmits a statement in FORM GST TRAN<br \/>\n2 by 31st March 2018, or within such period<br \/>\nas extended by the Commissione<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>d a<br \/>\nunique number will be generated on the said portal:<br \/>\nProvided that where goods are sent by a principal located in one State to a job worker<br \/>\nlocated in any other State, the e-way bill shall be generated by the principal irrespective of<br \/>\nthe value of the consignment:<br \/>\nProvided further that where handicraft goods are transported from one State to<br \/>\nanother by a person who has been exempted from the requirement of obtaining registration<br \/>\nunder clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person<br \/>\nirrespective of the value of the consignment.<br \/>\nExplanation 1. For the purposes of this rule, the expression &#8220;handicraft goods&#8221; has the<br \/>\nmeaning as assigned to it in the Government of Uttarakhand Finance section-8, notification<br \/>\nNo 801\/2017\/9(120)\/XXVII(8)\/2017 dated 12th October, 2017 as amended from time to<br \/>\ntime.<br \/>\nExplanation 2.- For the purposes of this rule, the consignment value of goods shall be the<br \/>\nvalue, determined in accordance with the provisions<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ll of Lading, as the case may be.<br \/>\n(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over<br \/>\nto a transporter for transportation by road, the registered person shall furnish the<br \/>\ninformation relating to the transporter on the common portal and the e-way bill shall be<br \/>\ngenerated by the transporter on the said portal on the basis of the information furnished by<br \/>\nthe registered person in Part A of FORM GST EWB-01:<br \/>\nProvided that the registered person or, the transporter, as the case may be may, at his<br \/>\noption, generate and carry the e-way bill even if the value of the consignment is less than<br \/>\nfifty thousand rupees:<br \/>\nProvided further that where the movement is caused by an unregistered person either<br \/>\nin his own conveyance or a hired one or through a transporter, he or the transporter may, at<br \/>\ntheir option, generate the e-way bill in FORM GST EWB-01 on the common portal in the<br \/>\nmanner specified in this rule:<br \/>\nProvided also that where the goods are transpor<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>he supplier, the recipient and the transporter on the<br \/>\ncommon portal.<br \/>\n(5)<br \/>\nWhere the goods are transferred from one conveyance to another, the consigner or<br \/>\nthe recipient, who has provided information in Part- A of the FORM GST EWB-01, or<br \/>\nthe transporter shall, before such transfer and further movement of goods, update the details<br \/>\nof conveyance in the e-way bill on the common portal in FORM GST EWB-01:<br \/>\nProvided that where the goods are transported for a distance of less than ten<br \/>\nkilometers within the State from the place of business of the transporter finally to the place<br \/>\nof business of the consignee, the details of conveyance may not be updated in the e-way<br \/>\nbill.<br \/>\n(5A) The consignor or the recipient, who has furnished the information in Part-A of<br \/>\nFORM GST EWB-01, or the transporter, may assign the e-way bill number to another<br \/>\nregistered or enrolled transporter for updating the information in Part-B of FORM GST<br \/>\nEWB-01 for further movement of consignment:<br \/>\nProvided that once t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>the basis of invoice or bill of supply or delivery challan, as the case may<br \/>\nbe, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the<br \/>\ncommon portal prior to the movement of goods:<br \/>\nProvided that where the goods to be transported are supplied through an e-commerce<br \/>\noperator, the information in Part A of FORM GST EWB-01 may be furnished by such e-<br \/>\ncommerce operator.<br \/>\n(8) The information furnished in Part A of FORM GST EWB-01 shall be made<br \/>\navailable to the registered supplier on the common portal who may utilize the same for<br \/>\nfurnishing details in FORM GSTR-1:<br \/>\nProvided that when the information has been furnished by an unregistered supplier<br \/>\nor an unregistered recipient in FORM GST EWB-01, he shall be informed electronically,<br \/>\nif the mobile number or the e-mail is available.<br \/>\n(9) Where an e-way bill has been generated under this rule, but goods are either not<br \/>\ntransported or are not transported as per the details furnished in the e-way bill, the e-way<br \/>\nbill may be<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>that where, under circumstances of an exceptional nature, the goods<br \/>\ncannot be transported within the validity period of the e-way bill, the transporter may<br \/>\ngenerate another e-way bill after updating the details in Part B of FORM GST EWB-01.<br \/>\nExplanation. For the purposes of this rule, the &#8220;relevant date&#8221; shall mean the date on<br \/>\nwhich the e-way bill has been generated and the period of validity shall be counted from<br \/>\nthe time at which the e-way bill has been generated and each day shall be counted as twenty-<br \/>\nfour hours.<br \/>\n(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-<br \/>\n(a) supplier, if registered, where the information in Part A of FORM GST EWB-<br \/>\n01 has been furnished by the recipient or the transporter; or<br \/>\n(b) recipient, if registered, where the information in Part A of FORM GST EWB-<br \/>\n01 has been furnished by the supplier or the transporter,<br \/>\non the common portal, and the supplier or the recipient, as the case maybe, shall<br \/>\ncommunicate hi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> of such goods and within such areas in the State as the<br \/>\nCommissioner of State tax, in consultation with the Principal Chief Commissioner\/<br \/>\nChief Commissioner of Central tax may notify;<br \/>\n(e) where the goods, other than de-oiled cake, being transported are specified in the<br \/>\nSchedule appended to notification No.518\/2017\/9(120)\/XXVII(8)\/2017 dated 29th<br \/>\nJune, 2017 as amended from time to time;<br \/>\n(f) where the goods being transported are alcoholic liquor for human consumption,<br \/>\npetroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural<br \/>\ngas or aviation turbine fuel; and<br \/>\n(g) where the goods being transported are treated as no supply under Schedule III of<br \/>\nthe Act.<br \/>\n&#8211;<br \/>\nExplanation. The facility of generation and cancellation of e-way bill may also be made<br \/>\navailable through SMS.<br \/>\nANNEXURE<br \/>\n[(See rule 138 (14)]<br \/>\nS.<br \/>\nNo.<br \/>\nDescription of Goods<br \/>\n(1)<br \/>\n(2)<br \/>\n1.<br \/>\nLiquefied petroleum gas for supply to household and non<br \/>\ndomestic exempted category (NDEC) customers<br \/>\n2.<br \/>\nKeros<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>n as may be required on the common portal and a<br \/>\nunique number will be generated on the said portal:<br \/>\nProvided that the transporter, on an authorization received from the registered<br \/>\nperson, may furnish information in Part A of FORM GST EWB-01, electronically, on the<br \/>\ncommon portal along with such other information as may be required on the common portal<br \/>\nand a unique number will be generated on the said portal:<br \/>\nProvided further that where the goods to be transported are supplied through an e-<br \/>\ncommerce operator or a courier agency, on an authorization received from the consignor,<br \/>\nthe information in Part A of FORM GST EWB-01 may be furnished by such e-commerce<br \/>\noperator or courier agency and a unique number will be generated on the said portal:<br \/>\nProvided also that where goods are sent by a principal located in one State or Union<br \/>\nterritory to a job worker located in any other State or Union territory, the e-way bill shall<br \/>\nbe generated either by the principal or the job worker, if re<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>tax, State or Union territory tax, integrated tax<br \/>\nand cess charged, if any, in the document and shall exclude the value of exempt supply of<br \/>\ngoods where the invoice is issued in respect of both exempt and taxable supply of goods.<br \/>\n(2) Where the goods are transported by the registered person as a consignor or the recipient<br \/>\nof supply as the consignee, whether in his own conveyance or a hired one or a public<br \/>\nconveyance, by road, the said person shall generate the e-way bill in FORM GSTEWB-<br \/>\n01 electronically on the common portal after furnishing information in Part B of FORM<br \/>\nGST EWB-01.<br \/>\n(2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall<br \/>\nbe generated by the registered person, being the supplier or the recipient, who shall, either<br \/>\nbefore or after the commencement of movement, furnish, on the common portal, the<br \/>\ninformation in Part B of FORM GST EWB-01:<br \/>\nProvided that where the goods are transported by railways, the railways shall not<br \/>\ndeliver t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ded also that where the goods are transported for a distance of upto fifty<br \/>\nkilometers within the State from the place of business of the consignor to the place of<br \/>\nbusiness of the transporter for further transportation, the supplier or the recipient, or as the<br \/>\ncase maybe, the transporter may not furnish the details of conveyance in Part B of FORM<br \/>\nGST EWB-01.<br \/>\nExplanation 1.-For the purposes of this sub-rule, where the goods are supplied by an<br \/>\nunregistered supplier to a recipient who is registered, the movement shall be said to be<br \/>\ncaused by such recipient if the recipient is known at the time of commencement of the<br \/>\nmovement of goods.<br \/>\nExplanation 2.-The e-way bill shall not be valid for movement of goods by road unless the<br \/>\ninformation in Part-B of FORM GST EWB-01 has been furnished except in the case of<br \/>\nmovements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).<br \/>\n(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> movement of the consignment:<br \/>\nProvided that after the details of the conveyance have been updated by the<br \/>\ntransporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case<br \/>\nmaybe, who has furnished the information in Part A of FORM GST EWB-01 shall not be<br \/>\nallowed to assign the e-way bill number to another transporter.<br \/>\n(6)<br \/>\nAfter e-way bill has been generated in accordance with the provisions of sub-rule<br \/>\n(1), where multiple consignments are intended to be transported in one conveyance, the<br \/>\ntransporter may indicate the serial number of e-way bills generated in respect of each such<br \/>\nconsignment electronically on the common portal and a consolidated e-way bill in FORM<br \/>\nGST EWB-02 maybe generated by him on the said common portal prior to the movement<br \/>\nof goods.<br \/>\n(7)<br \/>\nWhere the consignor or the consignee has not generated the e-way bill in FORM<br \/>\nGST EWB-01 and the aggregate of the consignment value of goods carried in the<br \/>\nconveyance is more than fifty thousand rupees, t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e e-mail is available.<br \/>\n(9) Where an e-way bill has been generated under this rule, but goods are either not<br \/>\ntransported or are not transported as per the details furnished in the e-way bill, the e-way<br \/>\nbill may be cancelled electronically on the common portal within twenty four hours of<br \/>\ngeneration of the e-way bill:<br \/>\nProvided that an e-way bill cannot be cancelled if it has been verified in transit in<br \/>\naccordance with the provisions of rule 138B:<br \/>\nProvided further that the unique number generated under sub-rule (1) shall be valid<br \/>\nfor a period of fifteen days for updation of Part B of FORM GST EWB-01.<br \/>\n(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for<br \/>\nthe period as mentioned in column (3) of the Table below from the relevant date, for the<br \/>\ndistance, within the country, the goods have to be transported, as mentioned in column (2)<br \/>\nof the said Table:-<br \/>\nSl.<br \/>\nDistance<br \/>\nValidity period<br \/>\nNo.<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n1.<br \/>\nUpto 100 km.<br \/>\nOne day in cases oth<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>me at which the e-way bill has been generated and each day shall be counted as the<br \/>\nperiod expiring at midnight of the day immediately following the date of generation of e-<br \/>\nway bill.<br \/>\nExplanation 2. For the purposes of this rule, the expression &#8220;Over Dimensional Cargo&#8221;<br \/>\nshall mean a cargo carried as a single indivisible unit and which exceeds the dimensional<br \/>\nlimits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the<br \/>\nMotor Vehicles Act, 1988 (59 of 1988).<br \/>\n(11) The details of the e-way bill generated under this rule shall be made available to the-<br \/>\n(a) supplier, if registered, where the information in Part A of FORM GST EWB-01<br \/>\nhas been furnished by the recipient or the transporter; or<br \/>\n(b) recipient, if registered, where the information in Part A of FORM GST EWB-01<br \/>\nhas been furnished by the supplier or the transporter,<br \/>\non the common portal, and the supplier or the recipient, as the case maybe, shall<br \/>\ncommunicate his acceptance or rejection of the consig<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> a container freight<br \/>\nstation for clearance by Customs;<br \/>\n(d) in respect of movement of such goods and within such areas in the State and for<br \/>\nvalues not exceeding such amount as the Commissioner of State Tax, in consultation<br \/>\nwith the Principal Chief Commissioner\/Chief Commissioner of Central Tax, may,<br \/>\nsubject to conditions that may be specified, notify;<br \/>\n(e) where the goods, other than de-oiled cake, being transported, are specified in the<br \/>\nSchedule appended to Notification No. 518\/2017\/9(120)\/XXVII(8)\/2017 dated 29th<br \/>\nJune, 2017 of Government of Uttarakhand Finance section-8 as amended from time<br \/>\nto time;<br \/>\n(f) where the goods being transported are alcoholic liquor for human consumption,<br \/>\npetroleum crude, high speed diesel, motor spirit (commonly known as petrol),<br \/>\nnatural gas or aviation turbine fuel;<br \/>\n(g) where the supply of goods being transported is treated as no supply under Schedule<br \/>\nIII of the Act;<br \/>\n(h) where the goods are being transported\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(i) under customs bond from<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>sported upto a distance of twenty kilometers from the<br \/>\nplace of the business of the consignor to a weighbridge for weighment or from the<br \/>\nweighbridge back to the place of the business of the said consignor subject to the<br \/>\ncondition that the movement of goods is accompanied by a delivery challan issued<br \/>\nin accordance with rule 55.<br \/>\nExplanation. The facility of generation, cancellation, updation and assignment of e-way<br \/>\nbill shall be made available through SMS to the supplier, recipient and the transporter, as<br \/>\nthe case may be.<br \/>\nANNEXURE<br \/>\n[(See rule 138 (14)]<br \/>\nS. No.<br \/>\n(1)<br \/>\nDescription of Goods<br \/>\n(2)<br \/>\nLiquefied petroleum gas for supply to household and non<br \/>\n1.<br \/>\ndomestic exempted category (NDEC) customers<br \/>\n2.<br \/>\nKerosene oil sold under PDS<br \/>\n3.<br \/>\nPostal baggage transported by Department of Posts<br \/>\nNatural or cultured pearls and precious or semi-precious stones;<br \/>\nprecious metals and metals clad with precious metal<br \/>\n4.<br \/>\n(Chapter 71)<br \/>\n5.<br \/>\nJewellery, goldsmiths&#39; and silversmiths&#39; wares and other<br \/>\nar<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>Commissioner.<br \/>\n(2) A registered person may obtain an<br \/>\nInvoice Reference Number from the<br \/>\ncommon portal by uploading, on the said<br \/>\nportal, a tax invoice issued by him in FORM<br \/>\nGST INV-1 and produce the same for<br \/>\nverification by the proper officer in lieu of<br \/>\nthe tax invoice and such number shall be<br \/>\nvalid for a period of thirty days from the<br \/>\ndate of uploading.<br \/>\n(3) Where the registered person uploads the<br \/>\ninvoice under sub-rule (2), the information<br \/>\nin Part A of FORM GST EWB-01 shall be<br \/>\nauto-populated by the common portal on the<br \/>\n(b) a copy of the e-way bill in physical form<br \/>\nor the e-way bill number in electronic form<br \/>\nor mapped to<br \/>\nto<br \/>\na Radio Frequency<br \/>\nIdentification Device embedded on to the<br \/>\nconveyance in such manner as may be<br \/>\nnotified by the Commissioner:<br \/>\nProvided that nothing contained in<br \/>\nclause(b) of this sub-rule shall apply in case<br \/>\nof movement of goods by rail or by air or<br \/>\nvessel.<br \/>\n(2) A registered person may obtain an<br \/>\nInvoice Reference Number from the<br \/>\ncommon portal <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>rge of the conveyance to<br \/>\ncarry the following documents instead of<br \/>\nthe e-way bill-<br \/>\nINV-1.<br \/>\n(4) The Commissioner may, by notification,<br \/>\nrequire a class of transporters to obtain a<br \/>\nunique Radio Frequency Identification<br \/>\nDevice and get the said device embedded on<br \/>\nto the conveyance and map the e-way bill to<br \/>\nthe Radio Frequency Identification Device<br \/>\nprior to the movement of goods.<br \/>\n(5) Notwithstanding anything contained in<br \/>\nclause (b) of sub-rule (1), where<br \/>\ncircumstances so warrant, the Commissioner<br \/>\nmay, by notification, require the person-in-<br \/>\ncharge of the conveyance to carry the<br \/>\nfollowing documents instead of the e-way<br \/>\nbill<br \/>\n(a) tax invoice or bill of supply or bill of (a)tax invoice or bill of supply or bill of<br \/>\nentry; or<br \/>\n(b) a delivery challan, where the goods are<br \/>\ntransported for reasons other than by way of<br \/>\nsupply.<br \/>\nAmendment<br \/>\nRule 138B<br \/>\nentry; or<br \/>\n(b) a delivery challan, where the goods are<br \/>\ntransported for reasons other than by way of<br \/>\nsupply.&#8221;;<br \/>\nin 5. For rule 138B of <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nd intra-State movement of goods.<br \/>\n(2) The Commissioner shall get Radio<br \/>\nFrequency Identification Device readers<br \/>\ninstalled at places where the verification of<br \/>\nmovement of goods is required to be carried<br \/>\nout and verification of movement of vehicles<br \/>\nshall be done through such device readers<br \/>\nreaders where the e-way bill has been where the e-way bill has been mapped with<br \/>\nmapped with the said device.<br \/>\n(3) The physical verification of conveyances<br \/>\nshall be carried out by the proper officer as<br \/>\nauthorised by the Commissioner or an<br \/>\nofficer empowered by him in this behalf:<br \/>\nProvided that on receipt of specific<br \/>\ninformation on evasion of tax, physical<br \/>\nverification of a specific conveyance can<br \/>\nalso be carried out by any officer after<br \/>\nobtaining necessary approval of the<br \/>\nCommissioner or an officer authorised by<br \/>\nhim in this behalf.<br \/>\nthe said device.<br \/>\n(3) The physical verification of conveyances<br \/>\nshall be carried out by the proper officer as<br \/>\nauthorised by the Commissioner or an officer\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ing transit at one place within<br \/>\nthe State or in any other State, no further<br \/>\nphysical verification of the said conveyance<br \/>\nshall be carried out again in the State, unless<br \/>\na specific information relating to evasion of<br \/>\ntax is made available subsequently.<br \/>\nAmendment in 7.<br \/>\nRule 138D<br \/>\ngoods-<br \/>\n(1) A summary report of every inspection of<br \/>\ngoods in transit shall be recorded online by<br \/>\nthe proper officer in Part A of FORM GST<br \/>\nEWB-03 within twenty four hours of<br \/>\ninspection and the final report in Part B of<br \/>\nFORM GST EWB-03 shall be recorded<br \/>\nwithin three days of such inspection.<br \/>\n(2) Where the physical verification of goods<br \/>\nbeing transported on any conveyance has<br \/>\nbeen done during transit at one place within<br \/>\nthe State or in any other State or Union<br \/>\nterritory, no further physical verification of<br \/>\nthe said conveyance shall be carried out<br \/>\nagain in the State, unless a specific<br \/>\ninformation relating to evasion of tax is made<br \/>\navailable subsequently.&#8221;;<br \/>\nFor rule 138D of the &#8220;Principal Rules&#8221;,<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>le 138)<br \/>\nE-Way Bill<br \/>\nA.1<br \/>\nA.2<br \/>\nGSTIN of Supplier<br \/>\nA.3<br \/>\nA.4<br \/>\nA.5<br \/>\nPlace of Dispatch<br \/>\nGSTIN of<br \/>\nRecipient<br \/>\nPlace of Delivery<br \/>\nDocument Number<br \/>\nA.6<br \/>\nDocument Date<br \/>\nA.7<br \/>\nValue of Goods<br \/>\nA.8<br \/>\nHSN Code<br \/>\nReason for<br \/>\nA.9<br \/>\nTransportation<br \/>\nPART-B<br \/>\nVehicle Number<br \/>\nB.1<br \/>\nfor Road<br \/>\nB.2<br \/>\nTransport<br \/>\nDocument<br \/>\nNumber\/Defence<br \/>\nVehicle No.\/<br \/>\nTemporary<br \/>\nVehicle<br \/>\nRegistration<br \/>\nNo.\/Nepal or<br \/>\nBhutan Vehicle<br \/>\nRegistration No.<br \/>\nNotes:<br \/>\n1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers<br \/>\nhaving annual turnover upto five crore rupees in the preceding financial year and at four<br \/>\ndigit level for taxpayers having annual turnover above five crore rupees in the preceding<br \/>\nfinancial year.<br \/>\n2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of<br \/>\nEntry.<br \/>\n3. Transport Document number indicates Goods Receipt Number or Railway Receipt<br \/>\nNumber or Forwarding Note number or Parcel way bill number issued by railways or<br \/>\nAirway Bill Number or Bill of Lading Numbe<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>r Bill of Supply or Delivery<br \/>\nChallan or Bill of Entry Number<br \/>\nName of person in-charge of vehicle<br \/>\nDescription of goods<br \/>\nDeclared quantity of goods<br \/>\nDeclared value of goods<br \/>\nBrief description of the discrepancy<br \/>\nWhether goods were detained?<br \/>\nIf not, date and time of release of vehicle<br \/>\nPart B<br \/>\nActual quantity of goods<br \/>\nActual value of the Goods<br \/>\nTax payable<br \/>\nIntegrated tax<br \/>\nCentral tax<br \/>\nState tax<br \/>\nCess<br \/>\nPenalty payable<br \/>\nIntegrated tax<br \/>\nCentral tax<br \/>\nState tax<br \/>\nCess<br \/>\nDetails of Notice<br \/>\nDate<br \/>\nNumber<br \/>\nSummary of findings<br \/>\n\u00c3\u00c2\u00a8\u00c2\u00b3\u00c3\u00c2\u00a8\u00c2\u00a7\u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00be\u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00a1<br \/>\nE-Way Bill Number<br \/>\nApproximate Location<br \/>\nof detention<br \/>\nPeriod of detention<br \/>\nFORM GST EWB-04<br \/>\n(See rule138D)<br \/>\nReport of detention<br \/>\nName of Officer in-<br \/>\n(if known)<br \/>\ncharge<br \/>\nDate<br \/>\nTime<br \/>\nIRN:<br \/>\nDetails of Supplier<br \/>\nGSTIN<br \/>\nLegal Name<br \/>\nTrade name, if any<br \/>\nAddress<br \/>\nSerial No. of Invoice<br \/>\nDate of Invoice<br \/>\nFORM GST INV &#8211; 1<br \/>\n(See rule 138A)<br \/>\nGeneration of Invoice Reference Number<br \/>\nDate:<br \/>\nDetails of Consignee (Shipped<br \/>\nDetails of Recipient (Billed to)<br \/>\nto)<br \/>\nGSTIN<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>med refund of the integrated tax paid on<br \/>\nsupplies in respect of which refund is<br \/>\nclaimed.<br \/>\nSignature<br \/>\nName &#8211;<br \/>\nDesignation Status<br \/>\nColumn-2<br \/>\nHereby substituted<br \/>\n&#8220;DECLARATION [second proviso to<br \/>\nsection 54(3)]<br \/>\nI hereby declare that the goods exported are<br \/>\nnot subject to any export duty. I also declare<br \/>\nthat I have not availed any drawback of<br \/>\ncentral excise duty\/service tax\/central tax on<br \/>\ngoods or services or both and that I have not<br \/>\nclaimed refund of the integrated tax paid on<br \/>\nsupplies in respect of which refund is<br \/>\nclaimed.<br \/>\nSignature<br \/>\nName &#8211;<br \/>\nDesignation \/ Status\u00e2\u00e2\u0082\u00ac\u009d;<br \/>\nAmendment in 10. With effect from the 07th day of March, 2018, in FORM GST<br \/>\nFORM<br \/>\nGST<br \/>\nRFD-01A<br \/>\nRFD-01A of the &#8220;Principal Rules&#8221;, for the<br \/>\nDECLARATION[second proviso to section 54(3)], the<br \/>\nfollowing DECLARATION shall be substituted, namely:-<br \/>\nColumn-1<br \/>\nExisting<br \/>\nDECLARATION [second proviso<br \/>\nto section 54(3)]<br \/>\nI hereby declare that the goods exported are<br \/>\nnot subject to any export duty. I also<br \/>\ndeclare that I ha<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2018282\/2018\/4(120)\/XXVII(8)\/2018\/CT-12 Dated:- 24-3-2018 Uttarakhand SGSTGST &#8211; StatesUttarakhand SGSTUttarakhand SGST============= Document 1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d-8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be 282\/2018\/4 (120) \/XXVII(8) \/ 2018 \/ CT-12 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a4\u00c6\u00e2\u0080\u0099 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a4\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00ab \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1, 2018 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2, \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae, 2017 (2017 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be 06) \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be 164 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0 = = = &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11322\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2018&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11322","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11322","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11322"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11322\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}