Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2025 - 303390/2025/01(120)/XXVII(8)/2025/CT-11 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 In pursuance of the provision of Clause (3) of Article 348 of the Constitution of India , the Governor is pleased to order the publication of the following English translation of the Notification No. 303390/2025/01(120)/XXVII(8)/2025/CT-11, dated June 04, 2025 for general information: No. 303390/2025/01(120)/XXVII(8)/2025/CT-11, Dated Dehradun, June 04, 2025 NOTIFICATION In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor, on the recommendations of the Council, 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 (Second Amendment) Rules, 2025 Short title and Commencement 1 . (1) These rules may be called the Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2025. (2) They shall be deemed to have come into force on 27 th March, 2025. Amendment of Rule 164 2 . In rule 164 of the Uttarakhand Goods and Services Tax Rules, 2017 - (a) in sub-rule (4)- (i) in sub-rule (4), for the words after payment of the full amount of tax demanded in the said notice or statement or order, on or before the date notified under the said sub- section , the words after payment of the full amount of tax related to period mentioned in the said sub-section and demanded in the said notice or statement or order, on or before the date notified under the said sub-section shall be substituted. (ii) after sub-rule (4), the following Explanation shall be inserted, namely: - Explanation , - No refund shall be available for any tax, interest, and penalty, which has already been discharged for the entire period, prior to the commencement of the Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2025, in cases where a notice or statement or order mentioned in sub-section (1) of section 128A, includes a demand of tax, partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section. . (b) in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - Provided further that where the notice or statement or order mentioned in sub-section(1) of section 128A of the Act includes demand of tax, partially for the period mentioned in the said sub- section and partially for the period other than that mentioned in the said sub-section, the applicant instead of withdrawing the appeal, shall intimate the appellate authority or Appellate Tribunal that he does not wish to pursue the appeal for the period mentioned in the said sub-section and the relevant authority shall, after taking note of the said request, pass such order for the period other than that mentioned in the said sub-section, as he thinks just and proper. Explanation ,- For the removal of doubt, it is clarified that the appeal application shall be deemed to have been withdrawn to the extent of the said intimation for the period from the 1st July, 2017 to the 31st March, 2020 or part thereof, for the purpose of sub-clause (3) of section 128A. By Order, DILIP JAWALKAR, Secretary.