Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2021

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..... 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 (Second Amendment) Rules, 2021 Short title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax .....

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..... RM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward .....

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