https://www.taxtmi.com/notifications?id=137947 The amendment rules update the Uttarakhand GST Rules, 2017 from 01 December 2021, with specified retrospective effect for rule 97. They substitute references from "Central" to "State," revise the fund-sharing mechanism for GST publicity and consumer awareness, and require availability of consumer welfare funds as a condition. The rules also expand FORM GST DRC-03 to cover intimation through FORM GST DRC-01A, scrutiny, inspection, investigation, and mismatch cases, while revising the debit-entry table particulars. en-us Tue, 22 Mar 2022 00:00:00 +0530 Sat, 20 Jun 2026 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137947 The amendment rules update the Uttarakhand GST Rules, 2017 from 01 December 2021, with specified retrospective effect for rule 97. They substitute references from "Central" to "State," revise the fund-sharing mechanism for GST publicity and consumer awareness, and require availability of consumer welfare funds as a condition. The rules also expand FORM GST DRC-03 to cover intimation through FORM GST DRC-01A, scrutiny, inspection, investigation, and mismatch cases, while revising the debit-entry table particulars. Notifications GST - States Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137947