Uttarakhand Goods and Services Tax (Amendment) Rules 2017

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....x Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:- The Uttarakhand Goods and Services Tax (Amendment) Rules, 2017 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Amendment) Rules 2017.      (2) They shall be deemed to have come into force with effec....

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....ly of goods or services in violation of the provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder."; (f) in rule 24- after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Where a certificate of registration has not been made available to the applicant on the common portal w....

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.... shall be substituted; (h) in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- " 5.  Category of Registered Person (i) Manufactures, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of S....