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 (Eighth Amendment) Rules, 2021

1. Short title and Commencement

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

(2) Save as otherwise provided in these rules, they shall deemed to have been come into force on 29th August, 2021.

2. Amendment of Rule 26

In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), in sub-rule (1) of rule 26, -

(a) in the fourth proviso, for the figures, letters and words "31st day of August, 2021", the figures, letters and words "31st day of October, 2021" shall be substituted;

(b) with effect from the 1st day of November, 2021, all the provisos shall be omitted;

3. Amendment of Rule 138E

With effect from the 1st day of May, 2021, in rule 138E of the principal rules, after the fourth proviso, the following proviso shall be inserted, namely: -

"Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.";

4. Amendment of FORM GST ASMT-14

In FORM GST ASMT-14 of the principal rules, -

(a) after the words, "with effect from ------ ", the words, "vide Order Reference No. ----------, dated -------------" shall be inserted;

(b) the words, "for conducting business without registration despite being liable for registration" shall be omitted;

(c) at the end after "Designation", the word "Address" shall be inserted.

(Sowjanya)

Secretary