THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)
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Body Notification No. 288/2018/4(120)/ XXVII(8)/2018/CT-14, Dated: 28th March, 2018

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 Uttar Pradesh General Clauses Act, 1904 (Act no. 01 of 1904) (as applicable in the State of 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 (Third Amendment) Rules, 2018

1. Short title and Commencement

(1) These rules may be called the Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. Amendment in Rule 45

In rule 45 of the Uttarakhand Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in sub-rule (1), after the words, "where such goods are sent directly to a job worker", occurring at the end, the following shall be inserted, namely:-

",and where the goods are sent from one job worker to another job worker, the challan may be issued either by the principal or the job worker sending the goods to another job worker:

Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal:

Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.";

3. Amendment in Rule 92

In rule 92 of the "Principal Rules", from 1st July, 2017, only in Hindi version, after sub-rule (1) the following sub-rule (2) shall be inserted; namely-

(2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in part B of FORM GST RFD-07 informing him the reasons for withholding of such refund.

4. Amendment in Rule 127

In rule 127 of the "Principal Rules", in clause (iv), only in English version, after the words "to furnish a performance report to the Council by the tenth", the word "day" shall be inserted.

5. Amendment in Rule 129

In rule 129 of the "Principal Rules", in sub-rule (6), for the words "as allowed by the Standing Committee", the words "as may be allowed by the Authority" shall be substituted.

6. Amendment in Rule 133

In rule 133 of the "Principal Rules", after sub-rule (3), the following sub-rule shall be inserted, namely:-

(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.

7. Amendment in Rule 134

In rule 134 of the "Principal Rules", for the rule set out in column-1, the rule set out in column-2 shall be substituted; namely-

Column-1 Exiting Rule

Column-2 Hereby Substituted Rule

134. Decision to be taken by the majority.- If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority.

134. Decision to be taken by the majority- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.";

8. Amendment in Rule 137

In rule 137 of the "Principal Rules", after rule 137, in the Explanation, in clause (c), after sub-clause b, the following sub-clause shall be inserted, namely: -

c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.";

9. Amendment in Rule 138D

In rule 138D of the "Principal Rules", with effect from the 1st day of April, 2018, after the rule, the following Explanation shall be inserted, namely,-

Explanation. - For the purposes of this Chapter, the expressions "transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and "movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.

(Radha Raturi)

Principal Secretary