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of <h1>Uttarakhand GST Amendment Rules 2022: Key Changes to Input Tax Credit, Penalties, and Property Attachment Procedures.</h1> The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2022, effective from January 1, 2022, introduce several changes to the existing GST framework. Key amendments include modifications to input tax credit claims, annual return deadlines for the financial year 2020-2021, and procedures for the recovery of penalties through the sale of detained goods. The rules also address the provisional attachment of properties for tax recovery and provide new forms for auction notices and objections to property attachments. The amendments aim to streamline tax compliance and enforcement processes in Uttarakhand.
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