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    <title>Uttarakhand Goods and Services Tax (First Amendment) Act, 2017</title>
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    <description>The Uttarakhand Goods and Services Tax (First Amendment) Act, 2017 immediately amends the principal Act by revising the definition of Commissioner, creating a deeming rule for specified Central Government notifications and orders, and requiring operators to furnish monthly electronic statements within ten days after month-end. It also clarifies default consequences under section 79 and reallocates liability under section 93 where business is carried on by a guardian or trustee and the guardianship or trust later ends.</description>
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