GST amendment expands composition scheme rules, Aadhaar-linked registration, advance ruling appeals, and compliance procedures. The amendment updates the Uttarakhand GST framework by adding the National Appellate Authority for Advance Ruling, revising composition scheme eligibility and turnover rules, and introducing Aadhaar-based registration requirements. It also restructures return filing, electronic cash ledger transfers, interest provisions, statement extensions, and refund adjustments, while creating an appellate mechanism for conflicting advance rulings and a penalty for profiteering where tax benefits are not passed on.
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The amendment updates the Uttarakhand GST framework by adding the National Appellate Authority for Advance Ruling, revising composition scheme eligibility and turnover rules, and introducing Aadhaar-based registration requirements. It also restructures return filing, electronic cash ledger transfers, interest provisions, statement extensions, and refund adjustments, while creating an appellate mechanism for conflicting advance rulings and a penalty for profiteering where tax benefits are not passed on.
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