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of <h1>Uttarakhand GST Rules Amended: Changes to Job Work Challans, Refunds, Authority Roles, and Transportation Definitions.</h1> The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018, effective from March 28, 2018, introduce several amendments to the Uttarakhand Goods and Services Tax Rules, 2017. Key changes include modifications to Rule 45 regarding the issuance and endorsement of challans when goods are transferred between job workers. Rule 92 introduces a sub-rule for withholding refunds. Rule 127 adds the word 'day' for clarity. Rule 129 changes authority from the Standing Committee to the Authority. Rule 133 allows further investigation by the Director General of Safeguards. Rule 134 specifies quorum requirements for decision-making. Rule 137 and Rule 138D provide clarifications on tax benefits and transportation definitions, respectively.
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