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    <title>Uttarakhand Goods and Services Tax (Eleventh Amendment) Rules, 2017</title>
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    <description>The Uttarakhand Goods and Services Tax (Eleventh Amendment) Rules, 2017 amend the Uttarakhand Goods and Services Tax Rules, 2017 with retrospective effect from 28 October 2017. The amendment extends the relevant time limit in Rule 24, allows further extension of the filing period under Rule 45 by notification, and treats extensions notified by the Commissioner of Central Tax as deemed notification by the Commissioner. It also adds provisos to Rules 96 and 96A governing export reporting in FORM GSTR-1 and FORM GSTR-3B.</description>
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