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

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....2017 (Act No. 06 of 2017), the Governor, on the recommendations of the Council, is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :- The Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2021 Short title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2021. (2) They shall be deemed to have been come into force from the 1st day of August, 2021. Amendment of Rule 80 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for rule 80, the following rule shall be substituted, namely: - "80. Annual return.- (1) Every registered per....

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....d by the Commissioner." Amendment of FORM GSTR-9 3. In the said rules, in FORM GSTR-9, in the instructions, - (a) in paragraph 4, - (A) after the word, letters and figures "or FY 2019-20", the word, letters and figures "or FY 2020-21" shall be inserted; (B) in the Table, in second column, for the word and figures "and 2019-20" wherever they occur, the word and figures ", 2019-20 and 2020-21" shall be substituted; (b) in paragraph 5, in the Table, in second column, - (A) against serial number 6B, after the letters and figures "FY 2019-20", the letters, figures and word "and 2020- 21" shall be inserted; (B) against serial numbers 6C and 6D, - (I) after the word, letters and ....

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....ill this table.", the following entry shall be inserted, namely: - "For FY 2020-21, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details."; (2) for the figures and word "2018-19 and 2019-20", the figures and word "2018-19, 2019-20 and 2020-21" shall be substituted; (III) against serial number 13, - (1) after the words, letters and figures "reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21,", the following entry shall be inserted, namely :- ....

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....reconciliation", the words "Additional Liability due to non-reconciliation" shall be substituted; (II) after entry relating to "0.10%", the following entry shall be inserted, namely: - "Others       ."; (ii) after the table, for the portion beginning with "Verification:" and ending with "and balance sheet etc.", the following shall be substituted, namely: - "Verification of registered person: I hereby solemnly affirm and declare that the information given herein above is true and correct and nothing has been concealed there from. I am uploading this self-certified reconciliation statement in FORM GSTR-9C. I am also uploading other statements, as applicable, including financial stat....