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

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..... ercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (Aet No. 06 ) 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 (Fifth Amendment) Rules, 2020 Short title and commencement 1. .....

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..... section 39 in FORM GSTR-3B verified through electronic verification code (EVC). Insertion of new rule 67A 3 In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely: ' 67A. Manner of furnishing of return by short messaging service facility .- Notwithstan .....

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