THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)

Notification No. 956/2017/9(120)/ XXVII(8)/2017, Dated : 21st November, 2017

In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with Section 21 of the Uttar Pradesh General Clause Act(as applicable in Uttarakhand), the Governor 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, 2017

1. Short title and commencement

(1) These rules may be called the Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2017.

(2) They shall deemed to come into force from the 18th day of October, 2017.

2. Amendment in Rule 89

In Rule 89 of the Uttarakhand Goods and Services Tax Rule, 2017, for the existing third proviso of sub-rule (1) given in column-1, the following proviso given in column-2 shall be substituted, namely:-

Column-1

Existing Proviso

Column-2

Hereby Substituted Proviso

Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:

Provided also that in respect of supplies regarded as deemed exports, the application may be filed by,-

(a) the recipient of deemed export supplies; or

(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund

3. Amendment in Rule 96A

In clause (a) of sub-rule (1) of Rule 96A of the Uttarakhand Goods and Services Tax Rule, 2017, after the words "after the expiry of three months", the words "or such further period as may be allowed by the Commissioner," shall be inserted.

4. Amendment in FORM GST RFD-01

In FORM GST RFD-01 of the Uttarakhand Goods and Services Tax Rule, 2017-

(a) for "Statement-2", the following Statement shall be substituted, namely:-

"Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

Sr. No.	Invoice details			Integrated tax		Cess	BRC/ FIRC		Integrated tax and cess nvolved in credit note, if any	Integrated tax and cess involved in debit note, if any	Net Integrated tax and cess (6+7+10 -11)
Sr. No.	No.	Date	Value	Taxable value	Amt.	Cess	No.	Date	Integrated tax and cess nvolved in credit note, if any	Integrated tax and cess involved in debit note, if any	Net Integrated tax and cess (6+7+10 -11)
1	2	3	4	5	6	7	8	9	10	11	12

(b) for "Statement-4", the following Statement shall be substituted, namely:-

"Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

GSTIN of recipient	Invoice details			Shipping bill/ Bill of /export/ enorsed invoice by SEZ		Integrated tax		Cess	Integrated tax and cess nvolved in credit note, if any	Integrated tax and cess involved in debit note, if any	Net Integrated tax and cess (8+9+10 -11)
GSTIN of recipient	No.	Date	Value	No.	Date	Taxable value	Amt.	Date	Integrated tax and cess nvolved in credit note, if any	Integrated tax and cess involved in debit note, if any	Net Integrated tax and cess (8+9+10 -11)
1	2	3	4	5	6	7	8	9	10	11	12

(Radha Raturi)

Principal Secretary