Amendment in Notification No. 424/2019/04(120)/XXVII(8)/2019/CTR-06 dated 31st May, 2019 - 421/2021/01(120)/XXVII(8)/2021/CTR-03 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 421/2021/01(120)/XXVII(8)/2021/CTR-03 Dehradun : Dated: 19 July, 2021 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 section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor, on the recommendations of the Council, is pleased to allow to make the following amendments in the notification of the Government of Uttarakhand No. 424/2019/04(120)/XXVII(8)/2019/CTR-06 dated 31 st May, 2019, namely:- In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words , who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall be deemed to have been come into force with effect from the 2nd day of June, 2021. (Sowjanya) Secretary