Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2020.

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....ction 164 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06) 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 (Fifth Amendment) Rules, 2020 Short title and commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax ....

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.... In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely: ' "67A. Manner of furnishing of return by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference t....