WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;

NOW, THEREFORE, In exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor, on the recommendations of the Council, is pleased to allow to make the following further amendment in the notification of the Government of Uttarakhand, No. 430/2019/ 3(120) /XXVII(8)/2019/CT-21 dated 31st May, 2019, namely

In the said notification, in paragraph 2, after the existing provisos, the following proviso shall be inserted, namely:-

"Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20."

(Amit Singh Negi)

Secretary