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TMI BlogUttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... akhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor, on the recommendation of 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 (Tenth Amendment) Rules, 2020 Short title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application in Part B of FORM GST REG 01 under sub-rule (4), whichever is earlier." Amendment in Rule 9 3. In the said rules, in rule 9, with effect from 21st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely :- "Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application."; (iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted; (iv) for sub-rule (5), the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of' registration shall be deemed to have been approved. ". Amendment in Rule 25 4. In the said rules, in rule 25, with effect from 21st August, 2020, after the words "failure of Aadhaar authentication", the words "or du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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