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 recommendations of the 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 (Third Amendment) Rules, 2021

1. Short title and Commencement

(1) These rules may be called the Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2021.

(2) These rules shall be deemed to have come into force with effect from the 27th day of April, 2021.

Amendment in Rule 26

In the Uttarakhand Goods and Services Tax Rules, 2017, in rule 26, in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:-

Provided also that a registered person registered under the provisions of Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May,2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).

(sowjanya)

Secretary.