ln pursLrance of the provisions of claul the Governor ',

rules · Year unknown · Uttarakhand

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Parent: The UTTARAKHAND GST ACT (354e63220caa9364f6548ae6faf70c74c7d7f27c)

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ln pursLrance of the provisions of claul the Governor ', aiio 0,";";;;;;";:EUse ")iirir''rruo (3) of Article 348 of the constitution of rn < 1,,,, or e Governor ', 0, ;;;;;;;:EUse of rn < 1,,,, tle llotificaiion ir-o'H ")iirir''rruo,,rur,", of the fo owing Enetish transtar r.rl xvtl(8)/9(12o)/2071 dtd4j' 2 7 general information xvtl(8)/9(12o)/2071, dated:4june' 2or7 r,,, Covernment of Uttarakhand Finance Section_g NoSJt rzottr xxv ntsts(rzol/2or7 Dehradun :t Dated ) june,2}tj )l servrces rn Tax excrcise Acf of the porvers confe'ed by section (06 164 oflhc ulta.akhand (;oods y 164 oflhc ulta.akhand (;oods ar r,l 2017 (06 of2017.t- the Governof is pleased r r"*"ri" is pleased r.,r,"*".ri" "r.i",", ",,". ::,* lirrther amend is pleased r.,r, .ri "ri"" "" ,,] rhe Urtafakhand Coods and S ui" 0 OL 'O;;:';;;;::* "r.i" Coods and S..ui".. ,0, OrL.,. ,'O;;:';;,;;::,* 'I he Uttnrakhand Goods {nd Serviccs Tax (Second Amendment) Rulcs, 20 | 7 ' l,l.;i;:"",;'L::.:]ito,?: '"""0 the trttarakhand coods and services'rax (seco,r,l 'Ihcy shall corre into lorceon the lsrdayofJul),,20t7. ,Coods be jnscrte and Services l.ax lluies. 2017. aller r!le 26, lh(. ed. narneiy: ,Coods be jnscrted. narneiy:, (i) In the Utrarakhand following rulcs shall "ChaPter IV' D€ferminati(m of Value of Supf ly \ralue ofsuppl]. ofgoods or scrviccs wherc rhe suppr,v or. goods or ..r",. vaiue ofthe srpply shu],.- (a) be the opcn market valuc oi-such supplyi (b) if fhe open ntarkct value is idi"""" no " p value is no considera,ion,",,,.""r",r,,,r.l,.i:iiili::ii]]::::H:':i]"::.il;,il]:lil:,,;" considertlion not in Inonel. ifsuc rnl iskno$rlnllhelinlcol \upplj; (d) ifthe value is not delernlinable L sum 1()rar or consitrcrarion ,,, ,,,,l1ofr t't"l r'o1,." (a) of crausc (b) u-chuse (c). bc the cquivalcnr to coDsider'",i,

Rule TOC

7 · general information xvtl(8)/9(12o)/2071, dated:4june' 2or7 r,,,

164 · oflhc ulta.akhand (;oods ar r,l 2017 (06 of2017.t- the Governof is pleased r

28 · Value of supply of goods or scrvices or both bet$een distinct or related persDr\.

31 · erelhevalucofsupplyofgoodsorseruicesorbothcannotbederernr

1o · onc lakh rLrpees. subject lo u ltini lLrnt il|nr)l tt ()l t\\o llLrn(lfcd rn(l llli\

2 · tlisrirrcr pclsons 25, where ir\ r(.lire(t r(, rr ,11 rr,rl input lar crcdil is avajlablc. shall hc dccrncd 1() l)c Nll .

1 · jnr(!r

1 · of inpur Jax credil in the crsc of n(,n_p:ryrncnt {,t c.,'|si{trtntjon.1|)

1 · I) ,\|l l)j\rrit,Lr.r \h! Jisr.;h,rr,.in1,rrr r.,,,.1'.Ji, i;;

1 · ,.. , , , , ,

10 · bL'\,.(li\trihLrl(J rha tt cLtual

5 · ,1. clca'I) indicarirg in srrch inv.icc ir,,,, ii l. ,*r".r

1 · )

10 · Mxnn, r [f .l{in,i-- ..--.-,:. |:I-c tst:lIccs.- (J) lltc rl)ut t:L\ cf(rlil

41 · . Tran\fer of rredit .,|| rxl(.

5 · l and 54 ol t

1 · i..',';;;;,:,t ,.;;,,,

25 · mav issue lhe invoice before or at the time such supplier records account the same in h is b(x> 1.. ,,l the same

51 · liefund voucher.- A rct),rri

50i · ol rulc 50i er' rr) irccolrlirir'c rrit|l thc prorisiorls (e)

52 · Payment vouchcr._ A lay[)cnt voucl

5J · Iievised tar invrricc tnd crc(lil or dchil

4a · or nrlc 50 or

0r · reSrslralr{Jl]. ,

0r · reSrslralr{Jl]. thc} shtll bc frlrsulllcd l() bc Initjrrtai|lc(l b-\ Il)c vr(l fcSislerr(l prr\(n).

57 · Generation and maintenancc 0f ::::t,n"1,o"."r,",".,,"i'n,"ili:"1iil::,,;::illli;,ll],l'li:l;l;,llilil:.lilll;lll,l:l

11 · _-_l:::rd.

12 · ) The pcrson shall bc dcctncd cn()llcd undcr sLjb-fulc (l)r,s llli,rcs irl ilr iIr\ (jthcr

6 · rrr.ie| setr.rr t,r shall be madc a!ailablc k) the sufplicf clL^crf(nrieirlly iI t,,()ttM (;S.t.t{-lA rlrrougtr ttr(

60 · Form and lnrnner r)f l.urnishinH rlrttits r)l.i||wrr(l rrl,l)li(,s. (l)l\rr\ r.tlr.,r,r,.,l

4 · r,, ,(),

2A · {

7 · shall bc nrltlc vlil:rhlo ro llrc ilcrtrrL.tt.r. i|l t,:r.t (.(,1 FORM GSTIi-2A cleclronicaJly lhrou

52 · in FonM ( jS.nt_t shatj M n,attc uvaitahtf i, ri,";,,;.:,;;.;;":,:,;,l';,

2 · same in FORM (;St.R_2.

60 · xnd rule 6l

1i · ]-.-- fl,:,*',',. Ji,rri\hcd h) rhc,le,rar.r

1 · ',',. Ji,rri\hcd h) rhc,le,rar.r

68 · Notice to non_filers electronically. to a registcfcd or seclton .15 or scclion 52. (,f returns.- A r)()tiLc iI pcrson who lirils ro,irj. istr l.()ltM (;S t R-.ti\ \hirll rrllrrr |(,rf s((tit' l(, , rl

69 · Matching of of input tax credit on 4i. shall be nratchcd GSl R-3:l1i:l-.lllll,l:,rax

12 · alicf lh

71 · ;[,,];,,;

1 · )

1o · the eiectronjc Iiabilily rcgisrcr l|n(l is() sh()\vl i hi\ rcrr

05 · t,, tri\ ,

9R · I ro r ,lqtrrrcd 1. eoJlc!l lr\ rrl \r(rrro rrrx'ef \('li('rr \')

1 · :::'"" ,,,:, certitied. a copy ()lrudilc(i alljrurl itcc()lltl\ irtd lt rce()neiliirrjt)l

1l · ..^,1:''.t:t-:- r) \nali

82 · Detaits of inward suDplics of pcrsr)ns hnving lr||ir|tre l(l!,||tit,r.N rt|I(.r. |,t\(.r\

11 · :_.:rli11:

1 · ,]l_,,. "lr,^,,r,,.

43 · or seclion

4e · sha

0o · ou 4n\ pcrsr,n. or J tuj\,,n L,n hr\

0o · ou rh. iun,u,on p,,,;i;;; :,i;1,

02 · t1

89 · Apptication for refuDd oftar, in(crcsl, Dcnlllt.r, fccs r)r.ln,r r)ther:tnrrfllt._ ( i )/\r)\

01 · ||r FORM GS'I ItFD-01 throuSh lhc conrnron po(al. cilhcr difcctt\ or lhfouglr r t,irrjtjllli(Jrr Cenlre notified b' thc Cornntissioncr:

7 · ())

0 · p

107 · ard \uh-scclion (8) ol sccti(nr j |] rl:rijIC(l ir\ f.,Urxtt

1 · "' l.\{rrr r ;1,,;:;1,,

10 · "ll 1,"

90 · Acknr)lvledgement.( | ) Whcrc rhc pplicalion r.!.Jrle\ to ir eliriIr | ,r rrlr/n(t lfo

1 · \hlll lt

91 · \ut] lrlr I I )

93 · Crcdit oflhc nnll|unt' of rcicrlc(l rctirnrt ct:ri r. {l)Uh.r{.:rr\,t,.tr, i.rr(... t \,

95 · Refund of tax t(, c€rlaiI pcrsons.- ( t) AIv pcrsol eliFit)tc l,) rtli r rct0 ,l ,,1 r,r\ )

96 · Rcfund of integr{tc(l trr pni(t (,n gorxls rrportc{t oIt r,t t (ti:r. (]) ltri. \tI|]|

06 · llrc ill(,llt :riicr 1:::li

0 · ,

98 · Provisional Assessmcnt.-(l) ljvcry rcgistcrcrl pcrrorr fcql(srinl] li)r lrir\lrent ol tir\ r,r il provisional b

100 · A-\sess trnt in c(.rr in (:t\rs. llr ,,K.

1J · The,rrder r,l \Lrmnt.rr) :r\\u\\r)tLnt

2 · ) ,,t \(.( I i, r,r i,l \rr rll hf ,\.Uu,l irr t.( )t{il he. fcicclio ol rlrc irIJ)tirlliolr LrJr(lcr \|tr (;sl S

02 · GST AD'I-02.

102 · Specixl Audit.- lll Whcrt s|cri.rtarrtlir is rrqrrili:r1 t. trc ((xr(tl(rr(t

03 · t

103 · Qualificalion and nppointnre t ot rnenrhcrsot.th( Aulh(,ril.\ ti)r A(trx'c(,t{rrting.

104 · F'orm and manner ol applicatiol to thc Authorilr ti,r A(lvln(r lll|li g.- (t j ,\rj

105 · Ceriilication rlf c('pics t)1.thc r(lrrrnL(, t.rrlts

107 · Ccrlificrtion ol copics of lhc:r(t\x (c r.Ili

109 · Apltic:tlion Lrnoer s!b-secrion to thc Appe alc Auth!,r.itr.- ( l) Arr ,rt)l)Jr(rrr

6 · .,'l;il1;:i;;.,,fi;::ilJ:J;-,l1.iiii:l,1,;tiii;t:i;iljl,liiJ,liiitiil;:,,llltlrl|,::;.i;l

2 · at lhcentt ot.crrelrot ,f,.,ir'r,,r1",:,,,,t,,f,,,,,rrtr,r,r,r,rr,, ,f,.,irr,,r1,:,

122 · (lonstituti{rr ot the Authority.ll;l1ii;:

1 · ,::,

1 · ^,,

129 · _ InitialioD a||rl conduct .1.