Input tax credit reversal and e-commerce reporting rules are tightened under the amended Uttarakhand GST framework. Amends the Uttarakhand GST Rules, 2017 to revise registration, return filing, input tax credit reversal, refund, appeal, and e-commerce reporting procedures. The changes include PAN-linked OTP verification for registration, revised tax invoice particulars for services supplied through electronic commerce operators to unregistered recipients, new rules for reversal and re-availment of input tax credit, and a mechanism for dealing with differences between outward supplies reported in FORM GSTR-1/IFF and tax paid in FORM GSTR-3B. The amendment also updates refund documentation, appeal acknowledgments, withdrawal of appeals, and multiple GST forms and tables.
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Input tax credit reversal and e-commerce reporting rules are tightened under the amended Uttarakhand GST framework.
Amends the Uttarakhand GST Rules, 2017 to revise registration, return filing, input tax credit reversal, refund, appeal, and e-commerce reporting procedures. The changes include PAN-linked OTP verification for registration, revised tax invoice particulars for services supplied through electronic commerce operators to unregistered recipients, new rules for reversal and re-availment of input tax credit, and a mechanism for dealing with differences between outward supplies reported in FORM GSTR-1/IFF and tax paid in FORM GSTR-3B. The amendment also updates refund documentation, appeal acknowledgments, withdrawal of appeals, and multiple GST forms and tables.
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