In exercise of the powers conferred by section 71 of Uttarakhand Value Added Tax Act, 2005 the Governor is pleased to make the following rules with a view to further amend in the Uttarakhand Value Added Tax Rules, 2005.

The Uttarakhand Value Added Tax (Amendment) Rules, 2016

1. Short title and Commencement

(1) These rules may be called The Uttarakhand Value Added Tax (Amendment) Rules, 2016

(2) This shall come into force at once.

2. Amendment in Rule 11

In Rule 11 of the Uttarakhand Value Added Tax Rules, 2005 9herein after referred to as the "Principal Rules") after the existing fourth proviso of sub-rule (1), the following new proviso shall be added; namely-

Provided further that, the Commissioner, may by a general order, make it mandatory for a dealer or a class of dealer or persons or for all dealers, to file a periodical monthly return and to pay due tax, composition money, fee, TDS, interest or any other amount on monthly basis as well.

(Amit Singh Negi)

Secretary.