https://www.taxtmi.com/notifications?id=146058 Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise compliance, refund, payment, and return-filing provisions. A new rule prescribes interest on delayed payment of tax for late returns, unpaid tax, and wrongly availed and utilised input tax credit, while payment modes are expanded to include UPI and IMPS. The refund framework is updated for export refunds, including transmission of withheld claims, valuation rules, and a special procedure for export of electricity. Return forms and instructions are also revised for reporting, annual return disclosures, challans, and refund statements. en-us Tue, 13 Sep 2022 00:00:00 +0530 Mon, 15 Jun 2026 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146058 Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise compliance, refund, payment, and return-filing provisions. A new rule prescribes interest on delayed payment of tax for late returns, unpaid tax, and wrongly availed and utilised input tax credit, while payment modes are expanded to include UPI and IMPS. The refund framework is updated for export refunds, including transmission of withheld claims, valuation rules, and a special procedure for export of electricity. Return forms and instructions are also revised for reporting, annual return disclosures, challans, and refund statements. Notifications GST - States Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146058