In exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), I, the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Commissioner State Tax Uttarakhand (State Tax Department) No. 4387/CSTUK/GST-Vidhi Section/2019-20/CT-44 dated 16th October, 2019, namely-

In the said notification, after the existing proviso, the following proviso shall be inserted, namely -

"Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year shall be furnished electronically through the common portal, on or before the 24th February, 2020, 24th March, 2020 and 24th April, 2020, respectively."

(Sowjanya)

Commissioner State Tax,

Uttarakhand.