TaxTMI 
TaxTMI 
Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2018
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...., 2017, namely : The Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2018 1. Short title and Commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force from the 13th day of June, 2018. 2. Amendment in Rule 37 In rule 37 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the Principal Rules), in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :- Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of ....
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....Turnover of inverted rated supply of goods and Services)x Net ITC/ Adjusted Total Turnover}-tax payable on such inverted rated supply of goods and services. Explanation:--For the purposes of this sub-rule, the expressions-- (a) "Net ITC" shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) of both; and (b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4). 5. Amendment in Rule 95 With effect from 01^st July, 2017, in rule 95 of the "Principal Rules", in sub-rule (5), for clause (a) set out in column-1 , the following clause set out in column-2 shall be....
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....reduction in prices along with interest at the rate of eighteen per cent from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. 133.(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commen....
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....ober, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June 2018, serial 4A of Table 4 shell not be furnished"; 10. Amendment in FORM GST PCT-01 With effect from 01^st July, 2017, in FORM GST PCT-01 of the "Principal Rules", in PART B-- (a) against SI. No. 4, after entry (10), the following shall be inserted, namely:-- "(11) Sales Tax practitioner under existing law for a period of not less than five vears; (12) tax return preparer under existing law for a period of not less than five years"; (b) after the "Consent", the following shall be inserted, namely:-Declaration I hereby declare that: (i) l am a citizen of India; (ii) I am a person of s....
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....l Tax State Tax Cess 1 2 3 4 5 6 7 8 9 ." 12. Amendment FORM GST RFD-01A In FORM GST RFD-01A of the "Principal Rules", Annexure-1 (a) for Statement 1A, the following Statement shall be substituted, namely:- "Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies GSTIN of the supplier No. Date Taxable Value Integrated Tax ....