GST amendment clarifies commissioner definition, electronic reporting timelines, default consequences, and liability on termination of guardianship or trust. The Uttarakhand Goods and Services Tax (First Amendment) Act, 2017 immediately amends the principal Act by revising the definition of Commissioner, creating a deeming rule for specified Central Government notifications and orders, and requiring operators to furnish monthly electronic statements within ten days after month-end. It also clarifies default consequences under section 79 and reallocates liability under section 93 where business is carried on by a guardian or trustee and the guardianship or trust later ends.