GST rule amendments revise valuation of corporate guarantee services, registration forms, practitioner enrolment, and cancellation procedures. The Uttarakhand GST Rules are amended to prescribe the valuation of related-person corporate guarantee services, revise the terminology in rule 142, and limit the duration of specified orders under rule 159. The amendments also update registration and cancellation forms, including insertion of One Person Company in Form GST REG-01 and substitution of Form GST REG-08 for cancellation of registration as tax deductor or tax collector at source. Further changes modify Form GSTR-8, expand enrolment categories in Form GST PCT-01, and provide for cessation of Form GST DRC-22 on issuance of Form GST DRC-23 or after one year, whichever is earlier.
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GST rule amendments revise valuation of corporate guarantee services, registration forms, practitioner enrolment, and cancellation procedures.
The Uttarakhand GST Rules are amended to prescribe the valuation of related-person corporate guarantee services, revise the terminology in rule 142, and limit the duration of specified orders under rule 159. The amendments also update registration and cancellation forms, including insertion of One Person Company in Form GST REG-01 and substitution of Form GST REG-08 for cancellation of registration as tax deductor or tax collector at source. Further changes modify Form GSTR-8, expand enrolment categories in Form GST PCT-01, and provide for cessation of Form GST DRC-22 on issuance of Form GST DRC-23 or after one year, whichever is earlier.
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