TaxTMI 
TaxTMI 
Uttarakhand Goods and Services Tax Fourth (Amendment) Rules,2019
X X X X Extracts X X X X
X X X X Extracts X X X X
....8th day of June, 2019. Insertion of new Rule 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 10, the following rule shall be inserted, namely: - 10A. Furnishing of Bank Account Details- After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision. Amendment in Rule 21 3. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely :- (d) violates the provision of rule 10A. Insertion of new Rule 4. In the said rules, after rule 32, with effect from the 1st day ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dance with the provisions of rule 87" shall be omitted. (c) after sub-rule (12), with effect from a date to be notified later, the following sub-rule shall be inserted, namely :- (13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or cess in FORM GST PMT-09. Amendment in Rule 91 10. In the said rules, in rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted. Amendment in Rule 92 11. In the said rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted; (b) in sub-rule (4), after the words "application for refund", the words "on the basis of a consolidated payment advice" shall be inserted; (c) after sub-rule (4), the following sub-rule shall be inserted,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es of this rule, the expression "outgoing international tourist" shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. Amendment in Rule 128 14. In the said rules, in rule 128,- (a) in sub-rule (1), after the words "receipt of a written application," the words "or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority," shall be inserted; (b) in sub-rule (2)- i. after the words "All applications from interested parties on issues of local nature" the words, "or those forwarded by the Standing Committee" shall be inserted; ii. after the words "the State level Screening Committee and the Screening Committee shall," the words "within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority," shall be inserted. Amendment in Rule 129 15. In the said rules, in rule 129, in sub-rule (6), for the word "three" used....
X X X X Extracts X X X X
X X X X Extracts X X X X
....shall be inserted, namely :- "Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry. Amendment in Rule 138E 19. In the said rules, in rule 138E, in sub-clause (a),- (a) after the words "being a person paying tax under section 10" the words and figures "or availing the benefit of notification of the Government of Uttarakhand, Finance Section-8 No. 281/2019/4(120)/XXVII(8)/2019/CTR-2 dated the 09th April, 2019," shall be inserted; (b) for the word "returns" the words, letters and figures "statement in FORM GST CMP-08" shall be substituted; (c) for the words "tax periods" the word "quarters" shall be substituted. Amendment in FORM GST REG-01 20. In the said rules, in FORM GST REG-01, in the Table appended to "List of Documents to be uploaded", against serial no. 4, in the heading, after the words "Bank Account Related Proof", the words", where details of such Account are furnished:" shall be inserted. Amendment in FORM GST REG-07 21. In the said rules, in FORM GST REG-07, in PART-B, after entry 12, the following entry shall be inserted, namely :- "12A. Details of B....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State Tax CESS 1 2 3 4 5 6 7 8 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Summary of self-assessed liability as per FORM GST CMP-08 (Net of advances, credit and debit notes and any other adjustment due to amend....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (b) Central Tax (c) State Tax (d) Cess Bank Account Details (Drop Down) Verification 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. Signature of Authorised Signatory Place Name of Authorised Signatory Date Designation/Status Instructions :- 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source (c) TCS : Tax Collected at Source 2. The details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of April following the end of such financial year. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated. 4. Table 4 to capture ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted; (f) in the instructions, in serial no. 7,- (i) for the words, letters, brackets and figures "of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier", the words and figures "between April 2018 to March 2019" shall be substituted; (ii) in the Table, in column 2- (A) against serial no. 10 & 11, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier", the figures and words "2018 to March 2019" shall be substituted; (B) against serial no. 12, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier", the figures and words "2018 to March 2019" shall be substituted; (C) against serial no. 13, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier", the fig....
X X X X Extracts X X X X
X X X X Extracts X X X X
....To PAO/ Treasury/ RBI/ Bank", the words and letters "To PAO, CBIC" shall be substituted. Amendment in FORM GST RFD-10 27. In the said rules, after FORM GST RFD - 10, with effect from the 1st day of July, 2019, the following form shall be inserted, namely :- FORM GST RFD-10 B [See rule 95A] Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets) 1. GSTIN: 2. Name: 3. Address: 4. Tax Period (Monthly/Quarterly) : From To< 5. Amount of Refund Claim: < INR> 6. Details of inward supplies of goods received and corresponding outward supplies: DETAILS OF SUPPLIES Inward Supplies Corresponding outward supplies GSTIN of supplier Invoice details Rate Taxable value Amount of tax Invoice details No / Date. HSN Code Qty. Value Integrated Tax Central Tax State Tax Cess No. 1 Date HSN Code Qty. Taxable Value 7. Refund applied for: Central T....