E-way bill and GST refund rules revised as Uttarakhand updates valuation, credit transfer and transport compliance framework The Uttarakhand Goods and Services Tax (Amendment) Rules, 2018 revise the Uttarakhand Goods and Services Tax Rules, 2017 with different commencement dates and a series of substantive and procedural changes. The amendments extend the period in rule 3(3A), revise composition-rate references in rule 7, omit the proviso to rule 20, extend the time limit in rule 24(4), insert rule 31A on valuation of lottery, betting, gambling and horse racing, and modify refund and input tax credit provisions under rules 43, 54, 55A, 89, 96 and 138.