TaxTMI 
TaxTMI 
Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2023
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....vided in these rules, they shall deemed to have been come into force on 26th December, 2022. Amendment in Rule 8 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8,- i. in sub-rule (1), the words and letters, "mobile number, e-mail address," shall be omitted; ii. in sub-rule (2), in clause (a), after the words "Direct Taxes", the words "and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number" shall be inserted; iii. in sub-rule (2), clauses (b) and (c) shall be omitted; Amendment in Rule 12 3. In the said rules, in rule 12, in sub-rule (3), after the word, "Where,", the words, brackets and figure, "on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or", shall be inserted. Amendment in Rule 37 4. with effect from 1st day of October, 2022, in the said rules, in rule 37, for the sub-rule (1), the following sub-rule substituted; namely :- (1) A registered person, who has availed of input tax credit on any inward supply of goods or serv....
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.... November following the end of such financial year during which such input tax credit has been availed, such amount shall be payable by the said person along with interest thereon under section 50. Provided further that where the said supplier subsequently furnishes the return in FORM GSTR-3B for the said tax period, the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter." Amendment in Rule 46 6. In the said rules, in rule 46, in clause (f), the following proviso shall be inserted, namely :- "Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is un-registered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient.". Amendment in Rule 46A 7. In the said rules, in rule 46A, the following proviso shall be inserted, namely, - ....
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....pay the differential tax liability, along with interest under section 50, through FORM GST DRC-03; or (b) explain the aforesaid difference in tax payable on the common portal, within a period of seven days. (2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in that sub-rule, either,- (a) pay the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-01B electronically on the common portal; or (b) furnish a reply electronically on the common portal, incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, if any, in Part B of FORM GST DRC-01B, within the period specified in the said sub-rule. (3) Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is no....
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.... that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal." Amendment in Rule 109 13. In the said rules, for rule 109, the following rule shall be substituted, namely: - "109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub- section (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner and a....
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....4), in the Annexure, in column (2) of the table, against S.No. 5, after the brackets, word and figures "(Chapter 71)", the words, brackets and figures "excepting Imitation Jewellery (7117)" shall be inserted. Amendment in Rule 161 16. In the said rules, in rule 161, for the word, "order", the words, "intimation or notice" shall be substituted. Amendment in FORM GST REG-01 17. In the said rules, in FORM GST REG-01, - (i) in PART A, in the note, for the words, "Authorised signatory filing the application shall provide his mobile number and email address", the words, "E-mail Id and Mobile Number shall be auto-populated from Income Tax database as linked with the Permanent Account Number of the applicant" shall be substituted; (ii) in the instructions for submission of Application for Registration, paragraph 2 shall be omitted. Amendment in FORM GST REG-17 18. In the said rules, in FORM GST REG-17, after the words "on merits", the following shall be inserted, namely: - Kindly refer to the supportive document(s) attached for case specific details." Amendment in FORM GST REG-19 19. In the said rules, for FORM GST REG-19....
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....g; and whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for following reason(s): i. ii. The effective date of cancellation of your registration is << DD/MM/YYYY>>. 2. Kindly refer to the supportive document(s) attached for case specific details. 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the Uttarakhand GST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Place: Date: Signature <Name of the officer> Designation ....
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...., the word, "Inv." shall be omitted; iv. in the sub-heading, in column no. 5 and 6, for the word, "Invoice", the word "Document" shall be substituted; v. in Table 9A, for the words, "If the invoice/Shipping bill details furnished earlier were incorrect", the words, "Amendment of invoice/Shipping bill details furnished earlier" shall be substituted; j. in Table 9B, the words, "/Refund voucher" shall be omitted; k. In Table 9C, for the words and brackets, "Debit Notes/Credit Notes/Refund voucher [amendments thereof]", the words and brackets, "Debit Notes/Credit Notes [Amended]" shall be substituted; l. in Table 10,for the word, "Month", the words, "Month/Quarter" shall be substituted; m. Table 10A (1) and entries relating thereto shall be omitted; n. Table 10B (1) and entries relating thereto shall be omitted; o. in Table 11, in the heading, after the words, "earlier tax period", the brackets and words, "(Net of refund vouchers, if any)" shall be inserted; p. in Table 12, in the sub-heading, in column no. 3, the brackets and words, "(Optional if HSN is provided)" shall be omitted; q. After Table....
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....sp; Unregistered 15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients] Type of supplier Original details Revised details Rate Value of supplies made Tax amount Place of supply GSTIN of supplier GSTIN of recipient Doc. no. Doc. date GSTIN of supplier GSTI N of recipient Doc. no. Doc. date Integrated tax Central tax State tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Registered Unregistered 15A (II). Amendment to details of the supplies made through e-commerce operators on which e-commerce....
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....eported. 4. 6A Exports with or without IGST shall be reported. Shipping bill details, if applicable, can be provided later through table 9 if such details are not available at the time of filing the statement. 5. 6B Supplies made to SEZ units or SEZ developers, with or without IGST, shall be reported. 6. 6C Deemed export supplies shall be reported. 7. 7 Supplies made to unregistered persons other than those reported in table 5 shall be reported. Values shall be net of credit and debit notes. 8. 8 Supplies having no tax liability (Nil rated, exempted and non-GST supplies) shall be reported. Supplies made through E-commerce Operator under section 9(5) shall not be included under exempted supplies of supplier. 9. 9A Amendment of values reported in table 4A, 4B, 5, 6A, 6B and 6C shall be reported. 10. 9B Credit and debit notes issued during the period shall be reported. 11. 9C Amendment of credit and debit notes reported in table 9B shall be reported. 12. 10 Amendment of unregistered supplies reported in table 7 shall be reported. 13. 11(I)A Advances received shall be reported. The values shall be....
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.... " Amendment in FORM GST APL-02 22. In the said rules, in FORM GST APL-02, in the heading, after the word, figures and brackets "rule 108(3)", the word, figures and brackets "and 109 (2)", shall be inserted. Insertion of FO RM GST APL- 01/03W 23. In the said rules, after FORM GST APL-03, the following forms hall be inserted, namely: - "FORM GST APL-01/03W [See rule 109C] Application for Withdrawal of Appeal Application 1. GSTIN: 2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 107) 3. Name and designation of the appellant (in case appeal is filed under sub-section (2) of section 107): 4. Order No.& Date: 5. ARN of the Appeal & Date: 6. Reasons for Withdrawal: i. Acceptance of order of the adjudicating authority. ii. Acceptance of order of a Higher Appellate Authority/ Court on similar subject matter iii. Need to file appeal again after rectification of mistakes/omission in the filed appeal iv. Amount involved in appeal is less than the monetary limit fixed for Appeal by the Comm....
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.... Reply by Taxpayer in respect of the intimation of difference in liability No. of Reference Intimation: Date: A. I have paid the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03, and the details thereof are as below: ARN of FORM GST DRC-03 Paid Under Head Tax Period IGST CGST SGST CESS AND/OR B. The reasons in respect of that part of the differential tax liability that has remained unpaid, are as under: S. No Brief Reasons for Difference Details (Mandatory) 1 Excess Liability paid in earlier tax periods in FORM GSTR-3B 2 Some transactions of earlier tax period which could not be declared in the FORM GSTR-1/IFF of the said tax period but in respect of which tax has already been paid in FORM GSTR-3B of the said tax period and which have now been declared in FORM GSTR-1/IFF of the tax period under consideration 3 FORM GSTR-1/IFF filed with incorrect details and will be amended in next tax....