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

GST - States - 70/2017/9(120)/XXVII(8)/2017 - Dated:- 31-8-2017 - Government of Uttarakhand Finance Section-8 No. 70/2017/9(120)/XXVII(8)/2017 Dehradun :: Dated:: 31th August, 2017 Notification/Amendment WHEREAS, the State Government is satisfied that it is expedient to do so in public interest; Now, THEREFORE, in exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to allow to make the following rules to furthe .....

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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 the existing rule given in column-1, the following rule given in column-2 shall be substituted; namely Column-I Existing Rule Column-2 Hereby Substituted Rule 34. Rate of exchange of currency, other than Indian rupees, for determination of value : The rate of exchange for the determinatio .....

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under section 14 of the customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. Amendment in Rule 46 4. In Rule 46 of the Uttarakhand Goods and Services Tax (Second Amendment) Rule, 2017, for the ex .....

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ls 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 also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/ SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/ SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPE .....

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the following sub-rule given in column-2 shall be substituted; namely - Column-I Existing sub-rule Column-2 Hereby Substituted sub-rule 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, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the C .....

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ehalf : 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, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished .....

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