Uttarakhand Cess Rules, 2016

(1) These rules may be called the Uttarakhand Cess Rules, 2016. (2) They shall come into force on the date of their publication in the Official Gazette.

In these rules, unless the context otherwise requires- (a) "Act" means the Uttarakhand Cess Act, 2015. (b) "Form" means the Forms annexed to these Rules. (c) All other words and expressions used in these Rules but not defined in the Act or these Rules, shall have the meanings respectively assigned to them in those Acts.

(1) Every dealer liable to pay cess, shall submit to the Assessing Authority a monthly return of his turnover in Form-CESS-1, before the expiry of the next succeeding month. Provided that the Assessing Authority may, for adequate reasons to be recorded in writing, extend the time for filing such retum.