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
6a2960acb9ca3a6ebaaac472a060b355bdea0f06 · Year unknown · Uttarakhand
Parent: The UTTARAKHAND GST ACT (354e63220caa9364f6548ae6faf70c74c7d7f27c)
Text
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.£5572017/ 9(120)/ XXVI11(8)/2017, dated /2 November, 2017 for general information. Government of Uttarakhand Finance Section-8 No 75(/2017/9(120)/ XXVII(8)/2017 Dehradun :: Dated :: /> 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 Act(as applicable in Uttarakhand), 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 (Ninth Amendment) Rules, 2017 Short title and Commencement Amendmentin Rule 3 1. These rules may be called the Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2017. They shall deemed to come into force from the 13" day of October, 2017. In Rule 3 of the Uttarakhand Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), for the existing sub-rule (3A) set out in column-1 below, the following sub-rule set out in column-2 shall be substituted, namely:- A~ 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: 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."; (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; Amendmentin Rule 46 Amendment in Rule 54 Amendment in Rule 62 statement in FORule TOC
46A · Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single "invoicecum-bill of supply™ for all such supplies.
6 · Zero rated supplies and Deemed Exports
10 · For the tax period July, 2017 to September. 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished."
