Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2020

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....khand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor, on the recommendation of Council, 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 (Tenth Amendment) Rules, 2020 Short title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax ....

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.... application in Part B of FORM GST REG 01 under sub-rule (4), whichever is earlier." Amendment in Rule 9 3. In the said rules, in rule 9, with effect from 21st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely :- "Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo au....

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....ergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application."; (iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted; (iv) for sub-rule (5), the follow....