Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2017

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....ices Tax Act, 2017 (06 of 2017) read with Section 21 of the Uttar Pradesh General Clause Act(as applicable in Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:- The Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2017 1. Short title and commencement (1) These rules may be called the Uttarakh....

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....ent does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund 3. Amendment in Rule 96A In clause (a) of sub-rule (1) of Rule 96A of the Uttarakhand Goods and Services Tax Rule, 2017, after the words "after the expiry of three months", the words "or such further period as may be allowed by the Commissioner,....