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, on the recommendation of Council, 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, 2020

1. Short Title and Commencement

(1) These rules may be called the Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2020.

(2) They shall come into force on 27th day of May, 2020.

2. Amendment of rule 26

In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26 in sub-rule (1), for the second proviso, the following provisos shall be substituted, 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 September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).

Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC)."

(Amit Singh Negi)

Secretary