https://www.taxtmi.com/notifications?id=136061 The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 1 May 2021. Rule 36 is amended to require the input tax credit condition to be applied cumulatively for April and May 2021, with GSTR-3B for May 2021 to reflect the cumulative adjustment. Rule 59 is amended to permit furnishing April 2021 details through the Invoice Furnishing Facility during 1 May 2021 to 28 May 2021. en-us Mon, 31 May 2021 00:00:00 +0530 Sat, 20 Jun 2026 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136061 The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 1 May 2021. Rule 36 is amended to require the input tax credit condition to be applied cumulatively for April and May 2021, with GSTR-3B for May 2021 to reflect the cumulative adjustment. Rule 59 is amended to permit furnishing April 2021 details through the Invoice Furnishing Facility during 1 May 2021 to 28 May 2021. Notifications GST - States Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136061