Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2020.

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..... nd Goods and Services Tax Act, 2017 (Act No. 06 of 2017), 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 (Fourth Amendment) Rules. 2020 Short title and commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2020. (2) .....

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..... he provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020." Amendment in rule 36 3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:- "Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period Septembe .....

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