In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Scrv ices Tax Act, 2017 (06 of 2017) read with section 21 of the Uttar Pradesh General Clause Act, 1904 ( Act No. 1 Year 1904)(as applicable in Uttarakhand State), 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 (Sixth Amendment) Rules, 2018
1. Short Title and Commencement
(1) These rules may be called the Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2018.
(2) They shall come into force from the 19th day of June, 2018.
2. Amendment in Rule 58
In rule 58 of the Uttarakhand Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), after sub-rule (1), the following sub-rule shall be inserted, namely:-
(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORIM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter:
Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.
3. Amendment in Rule 138C
In rule 138C of the "Principal Rules", after sub-rule (1), the following proviso shall be inserted, namely:-
Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for reeording of the final report in Part B of FORM EWB 03, for a further period not exeeeding three days.
Explanation.- The period of twenty four hours or, as the ease mas he, three days shall be counted from the midnight of the dale on which the vehicle was intercepted.";
4. Amendment in Rule 142
In rule 142 of'the "Principal Rules", in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 126 or section 130" shall be inserted.
5. Amendment in FORM GST ENR-01
After FORM GST ENR-01 of the "Principal Rules, the following FORM shall he inserted, namely:-
FORM GST ENR-02
[See Rule 58(1A)]
Application for obtaining unique common enrolment number
[Only for transporters registered in more than one State or Union Territory having the same PAN]
2. Details of registrations having the same PAN
3. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
(Amit Singh Negi)
Secretary