https://www.taxtmi.com/notifications?id=131470 Amendments were made to the Uttarakhand Goods and Services Tax Rules, 2017 to revise provisions relating to suspended registrations, input tax credit, return filing, GST practitioner examination requirements, refund disbursement, consumer welfare fund utilisation, transitional deadlines, and pre-notice tax communications. The rules clarified suspension-period invoicing restrictions, capped credit on invoices not uploaded by suppliers, substituted the return-filing mechanism under rule 61, and modified examination timelines for GST practitioners. They also introduced consolidated refund payment advice, consumer awareness funding, extended transitional dates, and a pre-show-cause notice communication process through FORM GST DRC-01A. en-us Fri, 08 Nov 2019 00:00:00 +0530 Wed, 03 Jun 2026 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131470 Amendments were made to the Uttarakhand Goods and Services Tax Rules, 2017 to revise provisions relating to suspended registrations, input tax credit, return filing, GST practitioner examination requirements, refund disbursement, consumer welfare fund utilisation, transitional deadlines, and pre-notice tax communications. The rules clarified suspension-period invoicing restrictions, capped credit on invoices not uploaded by suppliers, substituted the return-filing mechanism under rule 61, and modified examination timelines for GST practitioners. They also introduced consolidated refund payment advice, consumer awareness funding, extended transitional dates, and a pre-show-cause notice communication process through FORM GST DRC-01A. Notifications GST - States Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131470