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of <h1>Uttarakhand Amends GST Notification: Changes to Land Use Compliance and Tax Liability Effective January 2020.</h1> The Government of Uttarakhand has issued an amendment to a previous notification regarding the Uttarakhand Goods and Services Tax Act, 2017. The amendment modifies Notification No. 530/2017, dated 29th June 2017, specifically changing the figures in column (3) from '50' to '20' and updating the conditions in column (5). The new conditions stipulate that leased plots must be used for their designated industrial or financial purposes, with the State Government responsible for monitoring compliance. Violations or changes in land use will result in joint liability for state tax, interest, and penalties. The amendment takes effect from January 1, 2020.
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