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 (Sixth Amendment) Rules, 2021

1. Short title and Commencement

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

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect on the 1st day of June, 2021.

2. Amendment of Rule 26

In the Uttarakhand Goods and Services Tax Rules, 2017(hereinafter referred to as the said rules), in sub-rule (1) of rule 26, in the fourth proviso, with effect from the 31st day of May, 2021, for the figures, letters and words "31st day of May, 2021 ", the figures, letters and words "31st day of August, 2021 " shall be substituted.

3. Amendment of Rule 36

In sub-rule (4) of rule 36 of the said rules, for the second proviso, the following proviso shall be substituted, namely:-

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

4. Amendment of Rule 59

In sub-rule (2) of rule 59 of the said rules, after the first proviso, the following proviso shall be inserted, namely:-

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

(sowjanya)

secretary