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

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....y section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor is pleased to make the following rules further to amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :- The Uttarakhand Goods and Services Tax (Ninth Amendment) Rules. 2019 Short Title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (N....

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....credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as-  a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36- i. issued by a registered person who has been found nonexistent or not to be conducting any business from any pla....

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....ebit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilized amount. (2)  The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. ....