https://www.taxtmi.com/notifications?id=146063 Amends the Uttarakhand GST Rules, 2017 to revise registration, return filing, input tax credit reversal, refund, appeal, and e-commerce reporting procedures. The changes include PAN-linked OTP verification for registration, revised tax invoice particulars for services supplied through electronic commerce operators to unregistered recipients, new rules for reversal and re-availment of input tax credit, and a mechanism for dealing with differences between outward supplies reported in FORM GSTR-1/IFF and tax paid in FORM GSTR-3B. The amendment also updates refund documentation, appeal acknowledgments, withdrawal of appeals, and multiple GST forms and tables. en-us Mon, 06 Mar 2023 00:00:00 +0530 Mon, 15 Jun 2026 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146063 Amends the Uttarakhand GST Rules, 2017 to revise registration, return filing, input tax credit reversal, refund, appeal, and e-commerce reporting procedures. The changes include PAN-linked OTP verification for registration, revised tax invoice particulars for services supplied through electronic commerce operators to unregistered recipients, new rules for reversal and re-availment of input tax credit, and a mechanism for dealing with differences between outward supplies reported in FORM GSTR-1/IFF and tax paid in FORM GSTR-3B. The amendment also updates refund documentation, appeal acknowledgments, withdrawal of appeals, and multiple GST forms and tables. Notifications GST - States Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146063