The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2017
70\/2017\/9(120)\/XXVII(8)\/2017 Dated:- 31-8-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
\nFinance Section-8
\nNo. 70\/2017\/9(120)\/XXVII(8)\/2017
\nDehradun :: Dated:: 31th August, 2017
\nNotification\/Amendment
\nWHEREAS, the State Government is satisfied that it is expedient to do so in public interest;
\nNow, THEREFORE, in exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to allow to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :-
\nThe Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2017
\nShort title and commencement
\n1. (1) These Rule may be called The Uttarakhand Goods and Services Tax, (Fourth Amendment) Rules, 2017.
\n(2) Save as otherwise provided, they shall come into force on the date of publication <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ress of delivery; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 201770\/2017\/9(120)\/XXVII(8)\/2017 Dated:- 31-8-2017 Uttarakhand SGSTGST – StatesUttarakhand SGSTUttarakhand SGSTGovernment of Uttarakhand Finance Section-8 No. 70\/2017\/9(120)\/XXVII(8)\/2017 Dehradun :: Dated:: 31th August, 2017 Notification\/Amendment WHEREAS, the State Government is satisfied that it is expedient to do so in public interest; Now, THEREFORE, in exercise of the powers conferred … Continue reading “The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2017”<\/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-7764","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7764","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=7764"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7764\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n34. Rate of exchange of currency, other than Indian rupees, for determination of value:
\n(1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.
\n(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.
\nAmendment in Rule 46
\n4. In Rule 46 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, for the existing third proviso given in column-1, the following proviso given in column-2 shall be substituted; namely –
\nColumn-I Existing Proviso
\nColumn-2 Hereby Substituted Proviso
\n46. Tax invoice:
\nProvided also that in the case of the export of goods or services, the invoi<\/p>\n
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\n (iii) name of the country of destination.
\nAmendment in Rule 61
\n5. In Rule 61 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, with effect from 1st July, 2017, for the existing sub-rule (5) given in column-1, the following sub-rule given in column-2 shall be substituted; namely –
\nColumn-I Existing sub-rule
\nColumn-2 Hereby Substituted sub-rule
\n61. Form and manner of submission of monthly return :
\n(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
\nAll applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so<\/p>\n
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\n(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
\n(e) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.
\nAmendment in Rule 83
\n6. In Rule 83 of the Uttarakhand Goods and Service Tax (Second Amendment) Rule, 2017, with effect from 1st July, 2017, in second proviso of sub-rule (3), for the word “sub-section”, the word “sub-rule” shall be substituted.
\nAmendment in Rule 89
\n7. In Rule 89 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, with effect f<\/p>\n
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