Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2018 - 577/2018/10(120)/XXVII(8)/2018/CT-28 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 577/2018/10(120)/XXVII(8)/2018/CT-28 Dehradun :: Dated:: 06 th July, 2018 Notification In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of the Uttar Pradesh General Clause Act, 1904 (Act No. 01 Year 1904) (as applicable in Uttarakhand State), the Governor 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 (Sixth Amendment) Rules, 2018 1. Short title and Commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) They shall come into force from the 19th day of June, 2018. 2. Amendment in Rule 58 In rule 58 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), after sub-rule (1), the following sub-rule shall be inserted, namely :- (1A) For the purposes of Chapter XVI of these rules, a transporter, who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter; Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI. 3. Amendment in Rule 138C In rule 138C of the Principal Rules , after sub-rule (1), the following proviso shall be inserted, namely:-- Provided that where the circumstances so warrant, the Commissioner or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation -The period of twenty four hours or as the case may be three days shall be counted from the midnight of the date on which the vehicle was intercepted ; 4. Amendment in Rule 142 In rule 142 of the Principal Rules , in sub-rule (5), after the words and figures of section 76 , the words and figures or section 129 or section 130 shall be inserted. 5. Amendment in FORM GST ENR-01 After FORM GST ENR-01 of the Principal Rules, the following FORM shall be inserted, namely:- FORM GST ENR-02 [See Rule 58(1A) ] Application for obtaining unique common enrolment number [Only for transporters registered in more than one State or Union Territory having the same PAN] 1. (a) Legal name (b) PAN 2. Details of registrations having the same PAN Sl. No GSTIN Trade Name State/UT 3. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory Place: . Date: Designation/Status For office use Enrolment no. Date - . By Order, AMIT SINGH NEGI, Secretary