https://www.taxtmi.com/notifications?id=145973 The amendment updates the Uttarakhand GST framework by adding the National Appellate Authority for Advance Ruling, revising composition scheme eligibility and turnover rules, and introducing Aadhaar-based registration requirements. It also restructures return filing, electronic cash ledger transfers, interest provisions, statement extensions, and refund adjustments, while creating an appellate mechanism for conflicting advance rulings and a penalty for profiteering where tax benefits are not passed on. en-us Tue, 31 Dec 2019 00:00:00 +0530 Sat, 06 Jun 2026 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145973 The amendment updates the Uttarakhand GST framework by adding the National Appellate Authority for Advance Ruling, revising composition scheme eligibility and turnover rules, and introducing Aadhaar-based registration requirements. It also restructures return filing, electronic cash ledger transfers, interest provisions, statement extensions, and refund adjustments, while creating an appellate mechanism for conflicting advance rulings and a penalty for profiteering where tax benefits are not passed on. Notifications GST - States Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145973