Uttarakhand Goods and Services Tax (Amendment) Rules 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 effect from the 22nd day of June 2017. 2. In the Uttarakhand ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 within a period of fifteen days from the date of the furnishing of information and particulars re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 Schedule II (iii) Any other supplier eligible for composition levy". (i) In Form GST CMP-07, for the brackets, words and figu....