Uttarakhand Goods and Services Tax (Amendment) Rules 2017 - 510(i)/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section 8 No. 510(i)/2017/XXVII(8)/9(120)/2017 Dehradun Dated 29 June 2017 In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) , the Governor is pleased to make the following rules to amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:- The Uttarakhand Goods and Services Tax (Amendment) Rules, 2017 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Amendment) Rules 2017. (2) They shall be deemed to have come into force with effect from the 22 nd day of June 2017. 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (a) in rule 1, in the heading, the word Extent shall be omitted; (b) in rule 10, in sub-rule (4), for the words digitally signed , the words duty signed or verified through electronic verification code shall be substituted; (c) in rule 13, in sub rule (4), for the words signed the words duly signed or verified through electronic verification code shall be substituted; (d) In rule 19, in sub-rule (1), in the second proviso, for the words the said rule , the words, brackets and figures sub-rule (2) of rule 8 shall be substituted; (e) in rule 21, for clause (b), the following clauses shall be substituted, namely: - (b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder. ; (f) in rule 24- after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code shall be made available to the registered person on the common portal ; (g) in rule 26 in sub-rule (3), for the words specified under the provisions of the information Technology Act, 2000 (21 of 2000) , the words or through e-signature as specified under the provisions of the information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf shall be substituted; (h) in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- 5. Category of Registered Person (i) Manufactures, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy . (i) In Form GST CMP-07, for the brackets, words and figures [See rule 6(6)] , in brackets, words and figures [See rule 6(5)] shall be substituted; (j) in Form GST REG-12, for the words and figures within 30 days , the words and figures within 90 days shall be substituted; (k) In Form REG - 25- (i) for the words and letters, Provisional ID , the letters GSTIN shall be substituted; (ii) the words Place and shall be omitted. By Order (Amit Singh Negi) Secretary