THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)
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Body Notification No. 221/2022/16(120)/XXVII(8)/2021/CT-37, Dated: 22nd March, 2022

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 with a view to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-

The Uttarakhand Goods and Services Tax (First Amendment) Rules, 2022

1. Short title and commencement

(1) These rules may be called the Uttarakhand Goods and Services Tax (First Amendment) Rules, 2022.

(2) Save as otherwise provided in these rules, they shall come into force on 01st December, 2021.

2. Amendment of Rule 97

In the Uttarakhand Goods and Services Tax Rules, 2017(herein after referred to as the principal rules), in rule 97-

(a) in subrule (3), for the word "Central", the word "State" shall be substituted; (b) for subrule (7A), with effect from the 1st July, 2017, the following sub-rule shall be substituted, namely-

"(7A) The Committee shall make available to the Commissioner 50 percent of the amount credited to the Fund each year, for publicity or consumer awareness on Goods and Services Tax, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty-five lakh rupees per annum.";

(c) in sub-rule (8), in the Explanation, in clause (e), for the word "Central", the word "State" shall be substituted.

3. Amendment FORM DRC-03 of GST

In the principal rules, in FORM GST DRC-03,-

(a) in the heading, after the words "or statement", the words, letters and figures "or intimation of tax ascertained through FORM GST DRC-01A" shall be inserted;

(b) against item 3, in column (3), for the word and letters "Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)", the words, letters, figures and brackets "Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC-01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify)" shall be substituted;

(c) against item 5, in column (1), after the word and figures "within 30 days of its issue", the words, letters, figures and brackets ", scrutiny, intimation of tax ascertained through Form GST DRC01 A, audit, inspection or investigation, others (specify)" shall be inserted;

(d) for the table, under serial number 7, the following table shall be substituted, namely:-

"Sr. No.	Tax Period	Act	Place of supply (POS)	Tax/ Cess	Interest	Penalty, if applicable	Fee	Others	Total	Ledger utilised (Cash/ Credit)	Debit entry no.	Date of debit entry
1	2	3	4	5	6	7	8	9	10	11	12	13

(Manisha Panwar)

Additional Chief Secretary