GST rule amendments clarify job work challans, refund withholding, anti-profiteering procedure, and authority decision-making. The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018 amend the Uttarakhand GST Rules, 2017 with immediate effect from publication, updating provisions on job work challans, refund withholding orders, anti-profiteering proceedings, quorum and voting in the Authority, complaint eligibility, and the scope of rail transportation expressions. The changes permit challans for movement between job workers to be issued or endorsed by the principal or job workers, require reasons to be recorded in refund-withholding orders, and clarify the Authority's power to direct further investigation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rule amendments clarify job work challans, refund withholding, anti-profiteering procedure, and authority decision-making.
The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018 amend the Uttarakhand GST Rules, 2017 with immediate effect from publication, updating provisions on job work challans, refund withholding orders, anti-profiteering proceedings, quorum and voting in the Authority, complaint eligibility, and the scope of rail transportation expressions. The changes permit challans for movement between job workers to be issued or endorsed by the principal or job workers, require reasons to be recorded in refund-withholding orders, and clarify the Authority's power to direct further investigation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
