The Uttarakhand Goods and Services Tax (Fourth Amendment ) Rules,2018.
414\/2018\/4(120)\/XXVII(8)\/2018\/CT-21 Dated:- 10-5-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
\nFinance Section-8
\nNo.414\/2018\/4(120)\/XXVII(8)\/2018\/CT-21
\nDehradun : : Dated:: \/10th May, 2018
\nNotification
\nIn exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (Act no. 01 of 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to make the following rules in the view to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
\n(Amit Singh Negi)
\nSecretary
\n=============
\nDocument 1In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the
\nGovernor is pleased to order the publication of the following English translation of the
\nNotification No.4\/14\/2018\/4(<\/p>\n
= = = = = = = =<\/p>\n
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\n(1), for the word “Board” the word “Commissioner” shall be
\nsubstituted.
\nIn rule 89 of the “Principal Rules”, for sub-rule (5) set out in
\ncolumn-1, the following sub-rule set out in column-2 shall be
\nsubstituted; namely:-
\nColumn-1
\nExisting rule
\n89(5) In the case of refund on account of
\ninverted duty structure, refund of input tax
\ncredit shall be granted as per the following
\nformula –
\nMaximum Refund Amount = {(Turnover of
\ninverted rated supply of
\ngoods) x Net ITC\u00c3\u00b7
\nAdjusted Total Turnover}
\n– tax payable on such
\ninverted rated supply of
\ngoods
\nColumn-2
\nRule hereby substituted
\n89(5) In the case of refund on account of
\ninverted duty structure, refund of input tax
\ncredit shall be granted as per the following
\nformula:-
\nMaximum Refund Amount = {(Turnover of
\ninverted rated supply of goods and services) x
\nNet ITC Adjusted Total Turnover} – tax
\npayable on such inverted rated supply of
\ngoods and services.
\nPage 1 of 10
\nDT:\/Final Rules\/Rules (Fourth Amendment)(19-04-2018<\/p>\n
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\ncourt, shall be paid from the Fund.
\n(3) Any utilisation of amount from the
\nConsumer Welfare Fund under sub-section (1)
\nof section 58 shall be made by debiting the
\nConsumer Welfare Fund account and crediting
\nthe account to which the amount is transferred
\nfor utilisation.
\n(4) The Government shall, by an order,
\nconstitute a Standing Committee with a
\nChairman, a Vice-Chairman, a Member
\nDT:\/Final Rules\/Rules (Fourth Amendment)(19-04-2018)(Eng)
\nColumn-2
\nrule Hereby substituted
\n97. Consumer Welfare Fund.-(1)All amounts
\nof state tax and income from investment along
\nwith other monies specified section 57 of the
\nUttarakhand Goods and Services Tax Act, 2017
\n(06 of 2017) shall be credited to the Fund:
\nProvided that an amount equivalent to
\nfifty percent of the amount of integrated tax
\ndetermined under sub-section (5) of section 54
\nof the Central Goods and Services Tax Act,
\n2017, read with section 20 of the Integrated
\nGoods and Services Tax Act, 2017, shall be
\ndeposited in the Fund.
\n(2) Whe<\/p>\n
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\nof consumers especially Women, Scheduled
\nCastes and Scheduled Tribes, or any industry as
\ndefined in the Industrial Disputes Act, 1947 (14
\nof 1947) recommended by the Bureau of Indian
\nStandards to be engaged for a period of five
\nyears in viable and useful research activity
\nwhich has made, or is likely to make, significant
\ncontribution in formulation of standard mark of
\nthe products of mass consumption, the Central
\nGovernment or the State Government may make
\nDT:\/Final Rules\/Rules (Fourth Amendment)(19-04-2018) (Eng)
\nChairman, a Vice-Chairman, a Member
\nSecretary and such other members as it may
\ndeem fit and the Committee shall make
\nrecommendations for proper utilisation of the
\nmoney credited to the Fund for welfare of the
\nconsumers.
\n(5) (a) The Committee shall meet as and when
\nnecessary, generally four times in a year;
\n(b) the Committee shall meet at such time and
\nplace as the Chairman, or in his absence, the
\nVice-Chairman of the Committee may<\/p>\n
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\nand inspection of any premises, from which
\nactivities claimed to be for the welfare of
\nconsumers are stated to be carried on, to a
\nPage 3 of 10
\n\u00d8\u00a8\u00d9\u201e
\nan application for a grant from the Consumer
\nWelfare Fund:
\nProvided that a consumer may make
\napplication for reimbursement of legal expenses
\nincurred by him as a complainant in a consumer
\ndispute, after its final adjudication.
\n(7) All applications for grant from the
\nConsumer Welfare Fund shall be made by the
\napplicant Member Secretary, but the Committee
\nshall not consider an application, unless it has
\nbeen inquired into in material details and
\nrecommended for consideration accordingly, by
\nthe Member Secretary.
\nduly authorized officer of the State
\nGovernment;
\n(d) to get the accounts of the applicants
\naudited, for ensuring proper utilization of the
\ngrant;
\n(e) to require any applicant, in case of any
\ndefault, or suppression of material
\ninformation on his part, to refund in lump-
\nsum along with accrued inter<\/p>\n
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\n(7) The Committee shall not consider an
\napplication, unless it has been inquired into, in
\nmaterial details and recommended for
\nconsideration accordingly, by the Member
\nSecretary.
\nDT:\/Final Rules\/Rules (Fourth Amendment) (19-04-2018) (Eng)
\nPage 4 of 10
\n\u00d8\u00b3\u00d9\u201e
\n(8) The Committee shall have powers –
\n(a) to require any applicant to produce
\nbefore it, or before a duly authorised
\nOfficer of the Government such books,
\naccounts, documents, instruments, or
\ncommodities in custody and control of the
\napplicant, as may be necessary for proper
\nevaluation of the application;
\n(b) to require any applicant to allow entry
\nand inspection of any premises, from which
\nactivities claimed to be for the welfare of
\nconsumers are stated to be carried on, to a
\nduly authorised officer of the Central
\nGovernment or, as the case may be, State
\nGovernment;
\n(c) to get the accounts of the applicants
\naudited, for ensuring proper utilisation of
\nthe grant;
\n(d) to require any applicant, in case of any
\ndefau<\/p>\n
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\n(b) for investment of the money available in
\nthe Fund;
\n(c) for making available grants (on selective
\nbasis) for reimbursing legal expenses
\nincurred by a complainant, or class of
\ncomplainants in a consumer dispute, after
\nits final adjudication;
\n(d) for making available grants for any other
\npurpose recommended by the Central
\nConsumer Protection Council (as may be
\nconsidered appropriate
\nthe
\nCommittee);
\nby
\n(e) for making available up to 50% of the
\nfunds credited to the Fund each year, for
\npublicity\/ consumer awareness on GST,
\nprovided the availability of funds for
\nconsumer welfare activities of the
\nDepartment of Consumer Affairs is not
\nless than twenty five crore rupees per
\nannum.
\nExplanation.- For the purposes of this rule,
\n(a) 'applicant' means,
\nPage 5 of 10
\n(i) the Central Government or State
\nGovernment;
\n(ii) regulatory authorities or autonomous
\nbodies constituted under an Act of
\nParliament or the Legislature of a State or
\nUnion Territory;
\n(iii) any agency or organization en<\/p>\n
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\ninstitutions established by an Act of
\nParliament or declared to be deemed as a
\nUniversity under section 3 of the
\nUniversity Grants Commission Act, 1956
\n(3 of 1956) and which has consumers
\nstudies as part of its curriculum for a
\nminimum period of three years; and
\n(vi) a complainant as defined under clause
\n(b) of sub-section (1) of section 2 of the
\nConsumer Protection Act, 1986(68 of
\n1986), who applies for reimbursement of
\nlegal expenses incurred by him in a case
\ninstituted by him in a consumer dispute
\nredressal agency.
\n(b) 'application' means an application in the
\nform as specified by the Standing
\nCommittee from time to time;
\n(c) 'Central Consumer Protection Council'
\nmeans the Central Consumer Protection
\nCouncil, established under sub-section (1)
\nof section 4 of the Consumer Protection
\nAct, 1986 (68 of 1986), for promotion and
\nprotection of rights of consumers;
\n(d) 'Committee' means the Committee
\nconstituted under sub-rule (4);
\n(e) 'consumer' has the same meaning as
\nassigne<\/p>\n
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\nFinal Return
\n1. GSTIN
\n2. Legal name
\n3. Trade Name, if any
\n4. Address for future correspondence.
\n5. Effective date of cancellation of registration
\n(Date of closure of business or the date from which
\nregistration is to be cancelled)
\n6. Reference number of cancellation order
\n7. Date of cancellation order
\n8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock,
\nand capital goods\/plant and machinery on which input tax credit is required to be reversed and paid
\nback to Government.
\nSr.
\nN
\nGST
\nInvoice\/Bi Description
\n11 of Entry
\nof inputs
\nUnit
\nQuantit
\n0.
\nIN
\nheld in
\ny
\nNo. date stock, inputs
\nCode
\ncontained in
\n(UQC)
\nsemi-
\nQty Value
\n(As
\nadjusted
\nby debit
\n\/ credit
\nnote)
\nInput tax credit\/
\nTax payable (whichever is higher)
\n(Rs.)
\nCentral State Integrated Cess
\ntax
\ntax
\ntax
\nfinished or
\nfinished
\ngoods held
\nin stock and
\ncapital
\ngoods\/plant
\nand
\nmachinery
\n1
\n2
\n3
\n4
\n5
\n6
\n8 (a) Inputs held in stock (where invoice is available)
\nDT:\/Final Rules\/Rules (Fourth Amen<\/p>\n
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\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to
\nPage 8 of 10
\nDT:\/Final Rules\/Rules (Fourth Amendment)(19-04-2018) (Eng)
\n\u00d9\u201e\u00d9\u201e\u00d9\u2021
\nthe best of my knowledge and belief and nothing has been concealed there from.
\nSignature of authorized signatory
\nName
\nDesignation\/Status
\nInstructions:
\nDate dd\/mm\/yyyy
\n1. This form is not required to be filed by taxpayers or persons who are registered as :-
\n(i) Input Service Distributors;
\n(ii) Persons paying tax under section 10;
\n(iii) Non-resident taxable person;
\n(iv) Persons required to deduct tax at source under section 51; and
\n(v) Persons required to collect tax at source under section 52.
\n2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of
\ncapital goods\/plant and machinery on which input tax credit has been availed.
\n3. Following points need to be taken care of while providing details of stock at Sl. No.8:
\n(i)
\n(ii)
\nwhere the tax invoices rela<\/p>\n
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