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

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..... n 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 Governor, on the recommendations of the Council, is pleased to allow to make the following ; amend .....

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..... nce 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 Rules, 2017, as applicable to a person paying tax under section 10 of the said Act shall, mutatis mutandis, apply to a person paying tax under .....

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