Inverted duty structure refunds and Consumer Welfare Fund rules were revised through amendments to GST procedures and forms. The rules amend the Uttarakhand Goods and Services Tax Rules, 2017 by substituting the reference in rule 26 from Board to Commissioner, revising the refund formula under rule 89 for inverted duty structure, comprehensively substituting rule 97 on the Consumer Welfare Fund, updating the valuation instruction in FORM GST ITC-03, inserting FORM GSTR-10 as the final return, and substituting FORM GST DRC-07 as the summary of order form.
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.
Inverted duty structure refunds and Consumer Welfare Fund rules were revised through amendments to GST procedures and forms.
The rules amend the Uttarakhand Goods and Services Tax Rules, 2017 by substituting the reference in rule 26 from Board to Commissioner, revising the refund formula under rule 89 for inverted duty structure, comprehensively substituting rule 97 on the Consumer Welfare Fund, updating the valuation instruction in FORM GST ITC-03, inserting FORM GSTR-10 as the final return, and substituting FORM GST DRC-07 as the summary of order form.
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 
