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

1. Short Title and Commencement

(1) These rules may be called The Uttarakhand Value Added Tax (Amendment) Rules, 2014.

(2) They shall come into force at once.

2. Amendment in Rule 11

In rule 11 of The Uttarakhand Value Added Tax Rules, 2005, hereinafter referred to as the "Principal Rules"-

(1) In the third column at serial no. 1 of the table given in sub-rule (1), for the words, comma and figure "Quarterly, for quarter ending June 30, September 30, December 31 and March 31 up to 25 of the succeeding month" the words, comma and figure shall be substituted as follows; namely :-

"Quarterly, for quarter ending June 30, September 30, December 31 and March 31 up to the last date of the succeeding month "

(2) In the 4th column at serial no. 1,2, 3, 4, 5 and 6 of the table given in sub-rule (1), for the words and figure "25 of the succeeding month" the words and figure "20th of the succeeding month " shall be substituted.

(3) After the third proviso of sub-rule (1) a new proviso shall be added as follows; namely:-

Provided further that, notwithstanding anything contained in this Rule, where a dealer or a person is required to submit periodical return online on the website of the department without digital signature, commissioner, if satisfied, may waive, for all dealers or persons or for a class of dealers or persons which he deems fit, the requirement of submission of electronically generated and signed hard copy of such return with the conditions;

(i) that a duly signed electronically generated hard copy of the "acknowledgement" related to such return is submitted along with hard copy of the proof of payment or e-payment of tax or any other dues; and

(ii) that the hard copy of such electronically generated return is protected for the period as is provided to preserve the "accounts" under sub-section (1) of section 61; and

(iii) that such protected hard copy is produced whenever so required by the assessing authority.

(Rakesh Sharma)

Additional Chief Secretary.