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.£gy /2017/ 9(120)/ XXVII(8)/2017, dated 3 pOctober, 2017 for general information. Government of Uttarakhand Finance Section-8 No £¢7 /2017/9(120)/ XX VII(8)/2017 Dehradun :: Dated :: 3 0 October, 2017 Notification 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 make the following rules to amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:- The Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2017 Short title and Commencement Amendment in Rule 3 Amendment in Rule 120 (1) These rules may be called the Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2017. Save as otherwise provided in these rules. they shall deemed to come into force with effect from the 15™ day of September, 2017. In the Uttarakhand Goods and Services Tax Rules, 2017, (hereinafier referred to as the principal rules). in rule 3 — (i) after sub-rule (3), the following sub-rule shall be inserted. namely:(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal 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 rul

In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication o

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