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THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)
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Body Notification No. 806/2021/ 01(120)/ XXVII(8)/2021/CT-34, Dated, 27th October, 2021

WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;

NOW, THEREFORE, In exercise of the powers conferred by section 168A of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Service's Tax Act, 2017 (13 of 2017) and in partial modification of the notifications of the Government of Uttarakhand, No. 344/2020/5(120)/XXVII(8)/2020/CT-35 dated 20th May, 2020 and No. 311/2021/3(120)/XXVII(8)/2021/CT-14 dated 31st May, 2021, the Governor, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021.

(Sowjanya)

Secretary