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) This rule may be called The Uttarakhand Value Added Tax (Amendment) Rules, 2016.

(2) This shall come into force at once.

2. Amendment in Rule 2

After the existing sub-rule (9) of Rule 2 of the Uttarakhand Value Added Tax Rule, 2005, the following sub-rule (9-A) shall be added; namely-

(9-A) "Quarter" means

(a) First Quarter- 1st April to 30th June;

(b) Second Quarter- 1st July to 30th September;

(c) Third Quarter- 1st October to 31st December;

(d) Fourth Quarter- 1st January to 31st March.

(Amit Singh Negi)

Secretary