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<h1>Uttarakhand GST rules set procedures for composition levy, registration, migration, cancellation and online electronic authentication forms.</h1> The Rules implement the Uttarakhand GST Act by prescribing electronic procedures for the composition levy (intimation, stock declaration, eligibility, rates and withdrawal), and a detailed online registration framework requiring PAN, mobile and email verification, time bound verification by proper officers, provisional migration enrolment, issuance of GSTIN/registration certificates, amendment, cancellation and revocation processes, physical verification protocols, and mandated electronic authentication of submissions and notices.
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