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of <h1>Uttarakhand Amends GST Notification: Input Tax Credit Debited for Stock and Capital Goods; Effective April 2019.</h1> The Government of Uttarakhand has amended Notification No. 281/2019 dated 09/04/2019 under the Uttarakhand Goods and Services Tax Act, 2017. The amendment introduces a new clause requiring registered persons who have availed input tax credit and opt to pay tax under this notification to debit an amount equivalent to the input tax credit for stock and capital goods. This amount must be paid via the electronic credit or cash ledger, and any remaining input tax credit will lapse. Additionally, the Uttarakhand GST Rules, 2017, applicable to those paying tax under section 10, will apply to persons under this notification. The amendment is effective from April 1, 2019.
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