TaxTMI 
TaxTMI 
TaxTMI 
Uttarakhand Goods and Services Tax Fourth (Amendment) Rules,2019
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....me into force from the 28th day of June, 2019. 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. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely:- (d) violates the provision of rule 10A. DT:/GST Notification/Rules(4th Amendment, 2019)(01-07-2019)CT-31(Eng) Page 1 of 16 Insertion of new 4. Rule Amendment in Rule 46 Amendment in Rule 49 ....
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....nce 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. 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. 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, namely:- "(4A) The Central Government shall disburse the refund based on the consolidated payment advice is....
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....n- For the purposes 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. 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. ii. 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; 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. 15. In the said rules, in rule 129, in sub-rule (6), for the word "three" used in the phrase "shall complete the investigation within a period of three m....
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....om the time of its expiry. 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; DT:/GST Notification/Rules(4th Amendment, 2019) (01-07-2019)CT-31(Eng) Page 6 of 16 Amendment in FORM GST REG-01 Amendment in FORM GST REG-07 (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. 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. 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 Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be repo....
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....any other adjustment due to amendments etc.) Sr. Type of supply(Outward/ No Rate of tax (%) Inward) 1 2 3 7. TDS/TCS Credit received Value Integrate d tax Amount of tax Central State Cess tax tax 5 6 7 8 > Total GSTIN of Deductor/e- Gross Value commerce operator 1 2 Amount Central Tax State Tax 3 4 Page 9 of 16 DT:/GST Notification/Rules(4th Amendment, 2019)(01-07-2019)CT-31(Eng) 8. Tax, interest, late fee payable and paid Sr. No. Type of Tax Tax Amount Balance Interest Interest Late Late tax amount payable already paid (Through amount of payable paid fee fee tax payable paid (As per FORM GST payable, if table 6) CMP-08) any (3-4) 1 2 3 4 5 6 7 8 9 1. Integrated tax 2. Central tax 3. State tax 4. Cess 9. Refund claimed from Electronic cash ledger Description 1 Tax Interest Penalty 2 3 4 Fee 5 Other Debit Entry Nos. 6 7 (a) Integrated tax (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. Place Date Signature of Authorised Signatory Name of Authorised Signatory Design....
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....st serial no. 8A, after the words, letters and figures "corresponding suppliers in their FORM GSTR-1.", the following words, letters and figures shall be inserted, namely:- Page 11 of 16 DT:/GST Notification/Rules(4th Amendment, 2019) (01-07-2019)CT-31(Eng) "It may be noted that the FORM GSTR-2A generated as on the 1st May, 2019 shall be auto-populated in this table."; (ii) against serial no. 8C, for the words "to September 2018", the figures and words "2018 to March 2019" shall be substituted; (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" shal....
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....g) Page 13 of 16 Amendment in FORM GST RFD-10 (c) in Line 6, for the words and letters "To PAO/ Treasury/ RBI Bank", the words and letters "To PAO, CBIC" shall be substituted. 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:- 1. GSTIN: FORM GST RFD-10 B [See rule 95A] Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets) 2. Name: 3. Address: 4. Tax Period (Monthly/Quarterly) From To 5. Amount of Refund Claim: 6. Details of inward supplies of goods received and corresponding outward supplies: GSTIN of Invoice details supplier No/HSN Qty. Value Date. Code 7. Refund applied for: Central Tax DETAILS OF SUPPLIES Inward Supplies Corresponding supplies outward Rate Taxable Amount of tax Invoice details value Tax Integrated Central State Cess Tax Tax No. HSN Qty. Taxable Code Value Date State Tax Integrated Tax Cess Total 8. Details of Bank Account: i. Bank Account Number ii. Bank Account Type iii. Name of the Bank iv. Name of the Account Holder/Operator Page 14 of 16 DT:/GST Notification/Rules(4th Amendment, 2019)(01-07-2019)CT-31(Eng) V. Address of Bank Branch vi. IFSC vii. M....