E-way bill compliance and anti-profiteering rules were realigned, with updated movement, verification, and refund forms. The rules amend the Uttarakhand GST framework by aligning anti-profiteering provisions with the corresponding Central GST Rules, including the constitution, appointment, service conditions, methodology and tenure of the Authority and related committees. They also substitute rule 138 with a detailed e-way bill regime governing pre-movement information, generation, cancellation, validity, verification, detention reporting and RFID-related compliance, and update the prescribed forms for e-way bills, invoice reference numbers, enrolment, refund applications and TRAN-2.
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E-way bill compliance and anti-profiteering rules were realigned, with updated movement, verification, and refund forms.
The rules amend the Uttarakhand GST framework by aligning anti-profiteering provisions with the corresponding Central GST Rules, including the constitution, appointment, service conditions, methodology and tenure of the Authority and related committees. They also substitute rule 138 with a detailed e-way bill regime governing pre-movement information, generation, cancellation, validity, verification, detention reporting and RFID-related compliance, and update the prescribed forms for e-way bills, invoice reference numbers, enrolment, refund applications and TRAN-2.
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