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Amendment in Notification No. 281/2019 dated 09/04/2019

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..... 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-section (1) of section 9, sub-section (1) of section 11 and sub-section (1) of section 16 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017) (herein after referred to as the said Act ), the Govern .....

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..... cts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. , (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: - (iii) the Uttarakhand Goods and Services Tax Rul .....

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