https://www.taxtmi.com/notifications?id=143852 The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2025 retrospectively amend rule 164 of the Uttarakhand Goods and Services Tax Rules, 2017 from 27 March 2025. The amendment limits the refund-linked payment requirement to tax related to the period covered by the relevant notice, statement or order, and inserts an Explanation denying refund where tax, interest and penalty for the entire period had already been discharged before commencement in mixed-period cases under section 128A. en-us Wed, 04 Jun 2025 00:00:00 +0530 Tue, 23 Jun 2026 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143852 The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2025 retrospectively amend rule 164 of the Uttarakhand Goods and Services Tax Rules, 2017 from 27 March 2025. The amendment limits the refund-linked payment requirement to tax related to the period covered by the relevant notice, statement or order, and inserts an Explanation denying refund where tax, interest and penalty for the entire period had already been discharged before commencement in mixed-period cases under section 128A. Notifications GST - States Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143852