Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2021.

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..... red by section 164 of the Utlarakhand Goods and Services Tax Act, 2017 (Act No. 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 (Sixth Amendment) Rules, 2021 Short title and Commencement 1. (1) These rules may .....

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..... pply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; Amendment of Rule 59 4. In sub-rule (2) of rule 59 of the said rules, after the first p .....

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