AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2020
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 (Third Amendment) Rules, 2020 Short Title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 23rd March, 2020. Amendment in rule 8 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, after sub-rule (4), the following sub-rule shall be inserted, namely :- "(4A) The applicant shall, while submitting an applica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hysical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification." Amendment in rule 43 5. In the said rules, in rule 43, in sub-rule (1) with effect from the 1st April, 2020,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of such capital goods denoted as 'A' shall be credited to the electronic credit ledger subject to the condition that the ineligible credit attributable to the period during which such capital goods were covered by clause (a),denoted as 'Tie', shall be calculated at the rate of five percentage points for every quarter or part thereof and added to the output tax liability of the tax period in which such credit is claimed: Provided further that the amount 'Tie' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B. Explanation.- An item of capital goods declared under clause (a) on its receipt shall not attract the provision....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that useful life of any capital goods shall be considered as five years from the. date of invoice and the said formula shall be applicable during the useful life of the said capital goods." (d) clause (f) shall be omitted. Amendment in rule 80 6. In the said rules, in rule 80, in sub-clause (3), the following proviso shall be inserted, namely :- "Provided that every registered person whose aggregate turnover during the financial year 2018-2019 exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 2018-2019, electronically thro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;' Amendment in rule 92 9. "In the said rules, in rule 92- (a) after sub-rule (1), the following sub-rule shall be inserted, namely :- "(1A) Where, upon examination of the application of refund of any amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under sub-section (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in FORM RFD- 06 sanctioning the amount of refund to be paid, in cash, proportionate to the amount debited in cash against the total amount paid for discharging tax liability for the rel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted tax paid on export of goods where export proceeds not realised. - (1) Where any refund of unutilised input tax credit on account of export of goods or of integrated tax paid on export of goods has been paid to an applicant but the sale proceeds in respect of such export goods have not been realised, in full or in part, in India within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, the person to whom the refund has been made shall deposit the amount so refunded, to the extent of non-realisation of sale proceeds, along with applicable interest within thirty days of the expiry of the said period or, as the case may be, the extended period, failing which the ....