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    <title>Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2018</title>
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    <description>The Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2018 revise the GST Rules, 2017 by amending provisions on cancellation of registration, input tax credit, job work reporting, refund conditions for exports, bill of entry requirements for imported goods, and the prescribed statutory forms. The rules also substitute the annual return forms and related instructions, including detailed reporting of outward and inward supplies, ITC, reversals, tax paid, refunds, demands, HSN summaries and late fee. The amendment to rule 89 redefines Adjusted Total Turnover for refund purposes, and rule 96 imposes conditions for refund of integrated tax on exports.</description>
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