The Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2017
761\/2017\/9(120)\/XXVII(8)\/2017 Dated:- 22-9-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
\nFinance Section-8
\nNo. 761\/2017\/9(120)\/XXVII(8)\/2017
\nDehradun :: Dated:: 22nd September, 2017
\nIn exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
\nThe Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2017
\nShort title and commencement
\n(1) These rules may be called the Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2017.
\n(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
\nAmendment in Rule 3
\n2. In sub-rule (4) of Rule 3 of the Uttarakhand Goods and Services Tax Rules, 2017, for the<\/p>\n
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\n(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid:
\nProvided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.
\nInsertion of new Rule 44A
\n5. “44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 o<\/p>\n
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\n(1) after sub-rule (2), the following proviso shall be substituted; namely:-
\nProvided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
\nProvided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.
\n(2) in sub-rule (3), for the second proviso given in column 1, the following proviso given in column 2, shall be substituted; namely:-
\nColumn 1
\nColumn 2.
\nExisting clause
\nHereby substituted proviso
\nProvided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
\nProvided further that a person supplying o<\/p>\n
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\nAmendment in FORM GST REG-01
\n9. In “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after serial no. 15, the following serial no. shall be inserted, namely:-
\n16. Government departments applying for registration as suppliers may not furnish Bank Account details.
\nAmendment in FORM GST REG-13
\n10. With effect from the 22nd day of June, 2017, for the “FORM GST REG- 13”, the following Form shall be substituted, namely:-
\n“Form GST REG-13
\n[See Rule 17]
\nApplication\/Form for grant of Unique Identity Number (UIN) to UN Bodies\/Embassies\/others
\nState\/UT- District-
\nPART A
\n(i)
\nName of the Entity
\n(ii)
\nPermanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\n(iii)
\nName of the Authorised Signatory
\n(iv)\n<\/p>\n
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\nPAN (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act)
\nAadhaar Number (Not applicable for entities specified in clause (a) of sub- section (9) of section 25 of the Act)
\nAre you a citizen of India?
\nYes\/No
\nPassport No. (in case of foreigners)
\nResidential Address
\nBuilding No\/Flat No
\nFloor No
\nName of the Premises\/Building
\nRoad\/Street
\nTown\/City\/Village
\nDistrict
\nBlock\/Taluka
\nState
\nPIN Code
\n8.
\nBank Account Details (add more if required)
\nAccount Number
\nType of Account
\nIFSC
\nBank Name
\nBranch Address
\n9.
\nDocuments Uploaded
\nThe authorized person who is in possession of the docuentary evidence shall upload the scanned copy of such documents including the copy of resolution\/power of attorney, authorizing the applicant to represent the entity.
\nOr
\nThe proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution\/powe<\/p>\n
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\n* PAN\/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
\n(x) with effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
\n(i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word”, 140 (6) and 140 (7) shall be substituted;
\n(ii) in item (b),-
\n (a) after the word, figures and brackets, “section 140 (5)”, the words, figures and brackets “and section 140(7)” shall be inserted;
\n (b) for column heading 1, the column heading “registration number of the supplier or input service distributor” shall be substituted;
\n (c) in the heading of column 8, after the words “Eligible duties and taxes”, the brackets and words “(State taxes)” shall be inserted.
\n(Radha Raturi)
\nPrincipal Secr<\/p>\n
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