TaxTMI 
TaxTMI 
The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018
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....ection 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of Uttar Pradesh General Clauses Act, 1904 (Act no. 01 of 1904) (as applicable in the State of 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 (Third Amendment) Rule....
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.... by the principal may be endorsed by the job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal: Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one jo....
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....in Rule 129 5. In rule 129 of the "Principal Rules", in sub-rule (6), for the words "as allowed by the Standing Committee", the words "as may be allowed by the Authority" shall be substituted. Amendment in Rule 133 6. In rule 133 of the "Principal Rules", after sub-rule (3), the following sub-rule shall be inserted, namely:- "(4) If the report of the Director General of Safeguards refe....
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....e point shall be decided according to the opinion of the majority. 134. Decision to be taken by the majority- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event o....