https://www.taxtmi.com/notifications?id=134554 The Uttarakhand Goods and Services Tax Rules, 2017 are amended to revise HSN code disclosure, permit Nil returns and Nil statements through SMS with OTP verification, and update annual return and audit compliance in FORM GSTR-9C. The amendments also modify the restriction on movement of goods for a specified period, revise procedural communication under rule 142, and substitute or update multiple GST forms, including FORM GSTR-2A, FORM GSTR-5, FORM GSTR-5A, FORM GSTR-9, FORM GSTR-9C, refund, assessment, demand, and recovery forms. en-us Wed, 11 Nov 2020 00:00:00 +0530 Mon, 08 Jun 2026 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134554 The Uttarakhand Goods and Services Tax Rules, 2017 are amended to revise HSN code disclosure, permit Nil returns and Nil statements through SMS with OTP verification, and update annual return and audit compliance in FORM GSTR-9C. The amendments also modify the restriction on movement of goods for a specified period, revise procedural communication under rule 142, and substitute or update multiple GST forms, including FORM GSTR-2A, FORM GSTR-5, FORM GSTR-5A, FORM GSTR-9, FORM GSTR-9C, refund, assessment, demand, and recovery forms. Notifications GST - States Wed, 11 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134554