Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2017
851\/2017\/9(120)\/XXVII(8)\/2017 Dated:- 30-10-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
\nFinance Section – 8
\nNotification No. 851\/2017\/9(120)\/XXVII(8)\/2017
\nDehradun, Dated 30\/10\/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 amend the Uttarakhand Goods and Services Tax Rules, 2017, Namely: –
\nThe Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2017
\n1. Short title and Commencement
\n(1) These rules may be called the Uttarakhand Goods and Services Tax (Seventh Amendme<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al either directly or through a Facilitation Centre notified by the Commissioner, before the said date and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub – rule (4) of rule 44 within a period of ninety days from the said date: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2017851\/2017\/9(120)\/XXVII(8)\/2017 Dated:- 30-10-2017 Uttarakhand SGSTGST – StatesUttarakhand SGSTUttarakhand SGSTGovernment of Uttarakhand Finance Section – 8 Notification No. 851\/2017\/9(120)\/XXVII(8)\/2017 Dehradun, Dated 30\/10\/2017 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 … Continue reading “Uttarakhand Goods and Services Tax (Seventh 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-9383","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9383","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=9383"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9383\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
\n(ii) in sub-rule (5), after the words, brackets and figure “or sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)” shall be inserted;
\n3. Amendment in Rule 120
\nAfter rule 120 of the “Principal Rules”, the following rule shall be inserted, namely: –
\n “120A. Every registered person who has submitte<\/p>\n
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\n“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
\nProvided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
\nExplanation – For the pruposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Uttarakhand, Finance Section 8, Notification No. 801 Dated 12 October, 2017.”;
\n6. A<\/p>\n
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