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 (Fourth Amendment) Rules, 2021

1. Short title and Commencement

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

(2) These rules shall be deemed to have come into force with effect from the 1st day of May, 2021.

2. Amendment in Rule 36

In the Uttarakhand Goods and Services Tax Rules, 2017(hereinafter referred to as the said Rules), in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:-

"Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.";

3. Amendment in Rule 59

in sub-rule (2) of the said rule 59, the following proviso shall be inserted, namely:-

"Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021."

(Sowjanya)

Secretary