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    <title>Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2021.</title>
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    <description>The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 1 June 2021. The amendment extends the relevant time limit under rule 26 to 31 August 2021. It also provides that the input tax credit condition under rule 36(4) applies cumulatively for April, May and June 2021, with cumulative adjustment in FORM GSTR-3B for June 2021 or the quarter ending June 2021. Rule 59(2) permits furnishing May 2021 details through IFF from 1 June 2021 to 28 June 2021.</description>
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