Uttarakhand Goods and Services Tax (Eleventh Amendment) Rules, 2017

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....2017/9(120)/XXVII(8)/2017, dated 21 November, 2017 for general information. Government of Uttarakhand Finance Section-8 No. 957/2017/9(120)/ XXVII(8)/2017 Dehradun : Dated : 21 November, 2017 Notification In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with Section 21 of the Uttar Pradesh General Clause Act(....

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....5 3. In Rule 45 of the "Principal Rules"- (a) in sub-rule (3), after the words "succeeding the said quarter", the words "or within such further period as may be extended by the Commissioner by a notification in this behalf. (b) in sub-rule (3), the following proviso shall be inserted; namely :- "Provided that any extension of the time limit notified by the Commissione....

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....afted in FORM GSTR-1 for the said tax period." Amendment in Rule 96A 5. In sub-rule (2) of Rule 96A of the "Principal Rules", the following provisos shall be inserted; namely :- "Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier sh....