Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2021

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....o. 06 of 2017), on the recommendation of the Council, the Governor 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, 2021 Short title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2021. (2) They shall deemed to have been come into force on 18th May, 2021. Amendment of Rule 23 2. In the Uttarakhand Goods and Services Tax Rules, 2017(hereinafter referred to as the Principal Rules), in rule 23, in sub-rule (1), after the words "date of the service of the order of cancellation of registration", the words and figures "or within such time period ....

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....r refund in FORM GST RFD- 01, shall be credited back to the ledger from which such debit was made." Amendment of Rule 92 4. In rule 92 of the Principal rules, - (a) in sub-rule (1), the proviso shall be omitted; (b) in sub-rule (2), - (i) for the word and letter "Part B", the word and letter "Part A" shall be substituted; (ii) the following proviso shall be inserted, namely: - "Provided that where the proper officer or the Commissioner is satisfied that the refund is no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD-07."; Amendment of Rule 96 5. In rule 96 of the Principal rules,- (a) in sub-rule (6), for the word a....

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....r, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB- 01 in respect of any outward movement of goods of a registered person, who,-" shall be substituted. Amendment of FORM GST RFD-07 8. In the Principal Rules, for FORM GST RFD-07, the following FORM shall be substituted, namely: - "FORM GST RFD-07 [See rules 92(2) & 96(6)] Reference No. Date: < DD/MM/YYYY> To ____________(GSTIN/UIN/Temp. ID) ___________ (Name) ___________(Address) ____________(ARN) Part-A Order for withholding the refund Refund payable to the taxpayer with respect to ARN specified above are hereby withheld in a....