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    <description>The Uttarakhand Goods and Services Tax Rules were amended with retrospective effect from 1 August 2021 to revise annual return and reconciliation statement requirements. Rule 80 was substituted to restate the persons required to furnish FORM GSTR-9, FORM GSTR-9B and FORM GSTR-9C, and to require electronic filing by 31 December following the end of the financial year. The forms and instructions were updated for FY 2020-21, including disclosure of supplies, input tax credit reversals and reclaims, additional liability due to non-reconciliation, self-certification in FORM GSTR-9C, and omission of Part B Certification.</description>
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