In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), 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 (Fifth Amendment) Rules, 2020
1. Short Title and Commencement
(1) These rules may be called the Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall deemed to have been come into force from 05-05-2020.
2. Amendment in Rule 26
In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 21st April, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be inserted, namely: -
"Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC)."
3. Insertion of new rule 67A
In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely: -
"67A. Manner of furnishing of return by short messaging service facility.-
Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Explanation. - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B."
(Amit Singh Negi)
Secretary