Uttarakhand GST rules allow manual filing, revise invoice obligation, clarify exempt-supply valuation, and add appellate timelines. Amendments effective 15 November 2017 clarify that the aggregate value of exempt supplies excludes certain services notified by the Government of India, convert a mandatory invoice issuance obligation into a permissive one, establish that electronic filing references include manual filing in specified Forms, and add an appellate structure with specified appellate fora and timelines. The rules also insert manual refund application and order Forms with required declarations and annexed calculation statements for different refund types.
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Provisions expressly mentioned in the judgment/order text.
Amendments effective 15 November 2017 clarify that the aggregate value of exempt supplies excludes certain services notified by the Government of India, convert a mandatory invoice issuance obligation into a permissive one, establish that electronic filing references include manual filing in specified Forms, and add an appellate structure with specified appellate fora and timelines. The rules also insert manual refund application and order Forms with required declarations and annexed calculation statements for different refund types.
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