The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2017

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..... The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2017 Short title and commencement 1. (1) These Rule may be called The Uttarakhand Goods and Services Tax, (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. Amendment Rule 24 2. In Rule 24 of the Uttarakhand Goods and Services Tax Rule, 2017, with effect from 22nd June, 2017, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted, Amendment in Rule 34 3. In Rule 34 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, for .....

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..... column-2 shall be substituted; namely - Column-I Existing Proviso Column-2 Hereby Substituted Proviso 46. Tax invoice: Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be , and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination. 46. Tax invoice: Provided .....

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..... notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate 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 Board in this behalf : 61. Form and manner of submission of monthly return. (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, speci .....

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