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    <title>The Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2017</title>
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    <description>The amendment rules revise procedural timelines, forms and credit mechanics: Rule 3(4) extends sixty to ninety days; Rule 17(2) permits UIN grant after Ministry of External Affairs recommendation and substitutes FORM GST REG-13 with specified fields and instructions; Rule 40(1)(b) allows Commissioner to extend the period to declare eligibility for input tax credit in FORM GST ITC-01 and deems central extensions effective; new Rule 44A restricts credit on additional customs duty for imported gold dore bar to one-sixth on stock as of 1 July 2017 and debits five-sixths on supply; Rule 87, 61, 103 and forms REG-01 and TRAN-1 are similarly amended with specified operational changes.</description>
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      <description>The amendment rules revise procedural timelines, forms and credit mechanics: Rule 3(4) extends sixty to ninety days; Rule 17(2) permits UIN grant after Ministry of External Affairs recommendation and substitutes FORM GST REG-13 with specified fields and instructions; Rule 40(1)(b) allows Commissioner to extend the period to declare eligibility for input tax credit in FORM GST ITC-01 and deems central extensions effective; new Rule 44A restricts credit on additional customs duty for imported gold dore bar to one-sixth on stock as of 1 July 2017 and debits five-sixths on supply; Rule 87, 61, 103 and forms REG-01 and TRAN-1 are similarly amended with specified operational changes.</description>
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