In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is ple… — The UTTARAKHAND GST ACT

In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No%s(12017/ 9(120y/ XXVII(89/2017, dated < / November; 2017 for general information. Government of Uttarakhand Finance Section-8 No 9SC /2017/9(120) XXVII(89/2017 Dehradun Dated 4 / November, 2017 Notification In 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 Clause Actas applicable in Uttarakhand). the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017. namely: The Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2017 Short title and 1. (1) These rules may be called the Uttarakhand Goods and Services commencement Tax (Tenth Amendment) Rules, 2017. (2) They shall deemed to come into force from the 18th day of October; 2017. Amendment in 2. In Rule 89 of the Uttarakhand Goods and Services Tax Rule, 2017, Rule 89 for the existing third proviso of sub-rule (1) given in column-1, the following proviso given in column-2 shall be substituted, namely: Column-] Column-2 Existing Proviso Hereby Substituted Proviso Provided also that in respect of 'supplies regarded Provided also that in respect of supplies as deemed exports, the application shall be filed regarded as deemed exports, the application by the recipient of deemed export supplies: may be filed by; (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim t