Uttarakhand Goods and Services Tax (Amendment) Rules 2017 - 510(i)/2017 - Uttarakhand SGST

Electronic verification expands authorized signing methods and enables deemed registration when certificates are not provided within the prescribed period.

The amendment revises Uttarakhand GST Rules to expand acceptable authentication methods from exclusively digital signatures to documents 'duly signed or verified through electronic verification code' and e-signature or other notified verification modes; corrects cross-references; provides that registration shall be deemed granted if the certificate is not made available on the common portal within the prescribed period and no notice issued, with the certificate then to be provided on the portal; and updates several GST forms to change category entries, rule references, the registration response period, and replace 'Provisional ID' with 'GSTIN'.