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

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....section 164 of the Uttarakhand 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....

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....consumer welfare activities of the Department of Consumer Affairs is not 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", t....

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....rough Form GST DRC-01A, audit, inspection or investigation, others (specify)" shall be inserted; (d) for the table, under serial number 7, for the table, the following table shall be substituted, namely:- "Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if Applicable Fee Others Total Ledger utilised (Cash....