TaxTMI 
TaxTMI 
Uttarakhand Goods and Services Tax, (Amendment) Act, 2019
X X X X Extracts X X X X
X X X X Extracts X X X X
....into force on such date as the State Government may, by notification in the Official Gazette, appoint. Amendment in Section 2 2. In section 2 of the Uttarakhand Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in clause (4), after the words "the Appellate Authority for Advance Ruling", the words ", the National Appellate Authority for Advance Ruling", shall be inserted. Amendment in Section 6 3. With effect from 01 July, 2017, in section 6 of the Principal Act, for the existing heading and sub-section (2) and sub-section (3), the following heading and sub-sections shall be substituted; namely :- "6. Authorisation of officers of central tax as proper officer in certain circumstances :- (2) Subject to the conditions specified in the notification issued under sub-section (1),- (a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, as authorised by the said Act under intimation to the jurisdictional officer of central tax; (b) where a proper officer under the Central Goods and Services Tax Act has initiated any proceedings on a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on the recommendations of the Council; and (e) a casual taxable person or a non-resident taxable person: Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section."; (d) in sub-section (3), after the words, brackets and figure "under sub-section (1)" at both the places where they occur, the words, brackets, figure and letter "or sub-section (2A), as the case may be," shall be inserted. (e) in sub-section (4), after the words, brackets and figure "of sub- section (1)", the words, brackets, figure and letter "or, as the case may be, sub-section (2A)" shall be inserted. (f) in sub-section (5), after the words, brackets and figure "under sub- section (1)", the words, brackets, figure and letter "or sub sections (2A), as the case may be," shall be inserted. (g) after sub-section (5), the following Explanations shall be inserted, namely :- "Explanation 1.- For the purposes of computing aggr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... prescribe: Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration. (6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification: Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ncil, notify certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein. (2) A registered person paying tax under the provisions of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be prescribed."; (b) for sub-section (7), the following sub-section shall be substituted, namely :- (7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to in the proviso thereto, or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return: Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit ava....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ting the electronic cash ledger." Amendment in Section 52 12. In section 52 of the Principal Act :- (a) in sub-section (4), the following provisos shall be inserted, namely :- "Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." (b) in sub-section (5), the following provisos shall be inserted, namely :-- "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." Insertion of new section 53A 13. After section 53 of the Principal Act, the following section shall be inserted, namel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on 25 aggrieved by such Advance Ruling, may prefer an appeal to National Appellate Authority; Provided that the officer shall be from the States in which such Advance Rulings have been given. (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the applicants, concerned officers and jurisdictional officers: Provided that the officer authorized by the Commissioner may file appeal within a period of ninety days from the date on which the ruling sought to be appealed against is communicated to the concerned officer or the jurisdictional officer: Provided further that the National Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, or as the case may be, ninety days, allow such appeal to be presented within a further period not exceeding thirty days. Explanation.- For removal of doubts, it is clarified that the period of thirty days or as the case may be, ninety days shall be counted from the date of communication of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961; (b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961."; (ii) in sub-section (2), after the words, brackets and figure "in sub- section (1)", the words, brackets, figure and letter "and sub-section (1A)" shall be inserted. Amendment in Section 104 19. In section 104 of the Principal Act, in sub-section (1), :- (a) after the words "Authority or the Appellate Authority", the words "or the National Appellate Authority" shall be inserted; (b) after the words and figures "of section 101", the words, figures and letter "or under section 101C" shall be inserted. Amendment in Section 105 20. In section 105 of the Principal Act, :- (a) for the marginal heading, the following marginal heading shall be substituted, namely :- "Powers of Authority, A....