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

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....7), 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 1. (1) These rules may be called the Uttarakhand Goods and Commencement Services Tax (Fifth Amendment) Rules, 2021. Amendment of 2. Rule 23 Amendment of Rule 90 3. (2) They shall deemed to have been come into force on 18th May, 2021. 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 as exte....

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....electronic credit ledger or electronic cash ledger, as the case may be, while filing application for refund in FORM GST RFD- 01, shall be credited back to the ledger from which such debit was made." 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."; In rule 96 of the Principal rules,- (a) in sub-rule (6), for the word and letter "Part....

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.... 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 8. FORM GST RFD-07 Reference No. To In the Principal Rules, for FORM GST RFD-07, the following FORM shall be substituted, namely: - "FORMGSTRFD-07 [See rules 92(2) & 96(6)] (GSTIN/UIN/Temp. ID) (Name) (Address) (ARN) Part-A Date: Order for withholding the refund Refund payable to the taxpayer with respect to ARN specified above are hereby withheld in accordance with the provisions of sub-section (10)/ (11) of section 54 of the Uttarakhand GST Act, 2017. The reasons for withholding are given as under: S.No. Particulars 1 ARN 2 Amount Claimed in RFD-01 3 Amount Inadmissible in RFD-06 4 Amount Adjusted in....