Seeks to notify registered dealers whose turnover is above 100 crore rupees w.e.f 01-10-2020 - 330/2020/5(120)/XXVII(8)/2020/CT-13 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 330/2020/5(120)/XXVII(8)/2020/CT-13 Dehradun : Dated: 20 May, 2020 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by sub-rule (4) of rule 48 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Governor, on the recommendations of the Council, and in supersession of the notification of the Government of Uttarakhand, No. 63/2020/3(120)/XXVII(8)/2019/CT-70 dated 17th January, 2020 (deemed to be superseded on 21st March, 2020), except as respects things done or omitted to be done before such supersession, is pleased to allow to notify registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. 2. This notification shall deemed to have come into force from the 1st October, 2020. (Amit Singh Negi) Secretary