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THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)
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Body Notification No 327/2020/ 5(120)/ XXVII(8)/2020/CT-9, Dated, 20th May, 2020

WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;

NOW, THEREFORE, in exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased to allow to notify the persons who are foreign company which is an airlines company covered under the notification issued under sub-section (1) of section 381 of the Companies Act, 2013 (18 of 2013) and who have complied with the sub-rule (2) of rule 4of the Companies (Registration of Foreign Companies) Rules, 2014, as the class of registered persons who shall follow the special procedure as mentioned below.

2. The said persons shall not be required to furnish reconciliation statement in FORM GSTR-9C to the Uttarakhand Goods and Services Tax Rules, 2017 under sub-section (2) of section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules:

Provided that a statement of receipts and payments for the financial year in respect of its Indian Business operations, duly authenticated by a practicing Chartered Accountant in India or a firm or a Limited Liability Partnership of practicing Chartered Accountants in India is submitted for each GSTIN by the 30th September of the year succeeding the financial year.

(Amit Singh Negi)

Secretary