Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2019

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....f 2017), 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 (Sixth Amendment) Rules, 2019 Short title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force from the 09th day of October, 2019. Amendment in Rule 21A 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A,- (a) in sub-rule (3), the following explanation shall be inserted, namely :- "Explanation.- For the purposes of this sub-rule,....

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....r section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or in FORM GSTR-2 under section 38 has been extended, the return specified in sub- section (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or thr....

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....es, in rule 91,- (a) in sub-rule (3), with effect from the 24th September, 2019, after the words "application for refund", the words "on the basis of a consolidated payment advice:" shall be inserted; (b) after the sub-rule (3), with effect from the 24th September, 2019, the following sub-rule shall be inserted, namely :- (4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3). Amendment in Rule 97 7. In the said rules, in rule 97, - (a) after sub-rule (7), with effect from the 1st July, 2017, the following sub-rule shall be inserted, namely,- (7A) The Committee shall make available to the Board 50 per cent. of the amount credi....

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....be inserted. (c) after sub-rule (2) the following sub-rule shall be inserted, namely :- (2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A. Insertion of FORM GST DRC-01 10. In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely :- "FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A)] Part A No.: Date: Case ID No. To GSTIN.............................. Name...................... ....