Uttarakhand Goods and Services Tax (First Amendment) Rules, 2022

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor, on the recommendations of the Council, is pleased to make the following rules with a view to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :- The Uttarakhand Goods and Services Tax (First Amendment) Rules, 2022 Short title and commencement 1. (1) These rules may be called the Uttarakhand Goods an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... less than twenty-five lakh rupees per annum."; (c) in sub-rule (8), in the Explanation, in clause (e), for the word "Central", the word "State" shall be substituted. Amendment of FORM GST DRC.03 3. In the principal rules, in FORM GST DRC-03, - (a) in the heading, after the words "or statement", the words, letters and figures "or intimation of tax ascertained through FORM....