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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2017 (Act No. 06 of 2017), the Governor, on the recommendation of council, is pleased to make the following rules with a view to amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :- The Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2021 Short title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2021. (2) Save as otherwise provided in these Rules, they shall deemed to have been come into force on 24th day of September, 2021. Amendment in rule 10A 2. In the Uttarakhand Goods and Services Tax Rules, 2017(hereinafter referred to as the said Rules), in rule 10A, with effect from the date as may be notified, - (a) after the w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation in FORM GST REG-21 under Rule 23 2. For filing of refund application in FORM RFD-01 under rule 89 3. For refund under rule 96 of the integrated tax paid on goods exported out of India Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: - (a) her/his Aadhaar Enrolment ID slip; and (b)(i) Bank passbook with photograph; or (ii) Voter identity card issued by the Election Commission of India; or (iii) Passport; or (iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988): Prov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lause (c) shall be omitted; Amendment in rule 89 7. In rule 89 of the said rules, - (i) in sub-rule (1), with effect from the date as may be notified, after the word "electronically", the words ", subject to the provisions of rule 10B," shall be inserted; (ii) after sub-rule (1), the following sub-rule shall be inserted, namely :- "(1A). Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 t....