TaxTMI 
TaxTMI 
The Uttarakhand Goods and Services Tax (FOURTEENTH Amendment) Rules, 2017
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....7. Amendment in Rule 17 2. In rule 17 of the Uttarakhand Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), after the existing sub-rule (1), the following sub-rule shall be inserted; namely- (1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall deemed to be granted under the Uttarakhand Goods and services Tax Act, 2017. Amendment in Rule 19 3. In rule 19 of the "Principal Rules", after the existing sub-rule (1), the following sub-rule shall be inserted, namely :- (1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify."; Amendment in Rule 89 4. In rule 89 of the "Principal Rules", with effect from 23rd October, 2017, for sub-rule (4) set out in column-1, the following sub-rule set out in column-2 shall be substituted, ....
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.... the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC +Adjusted Total Turnover Where, - (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without paym....
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....ent of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1. (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11."; (b) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any" shall be omitted; Amendment in Rule 96 6. In rule 96 of the "Principal Rules", with effect from 23rd October, 2017- (a) in the heading, after the words "paid on goods", the words "or services" shall be inserted; (b) after sub-rule (8), the following sub-rule shall be inserted, namely :- "(9) The persons claiming refund of integrated tax paid on export of goods or services shoul....
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.... 6. Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form 7. Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I,............................. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assessee online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows :- 1. Proof of Place of Business of representative in India, if any: (a) For own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal ....
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.... of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date: Designation/Status Instructions - 1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC). 2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017."; Amendment in FORM GST REG-13 8. In FORM GST REG-13 of the "Principal Rules"- (a) in PART-B, at serial no. 4, the words, "Address of the entity in State" shall be substituted with the words, "Address of the entity in respect of which the centralized UIN is sought"; (b) in the Instructions, the words, "Every person required to obtain a unique identity number shall submit the application electronically" shall be substituted with the words, "Every person required to obtain a unique identity number shall submit the ap....