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THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)
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Body Notification No. 343/2020/ 5(120)/ XXVII(8)/2020/CT-34, Dated, 30th May, 2020

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 amendments 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,-

(i) in the second paragraph, after the existing provisos the following proviso shall be inserted, namely:-

"Provided also that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Uttarakhand Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020.";

(ii) in the third paragraph, the following proviso shall be inserted, namely: -

"Provided that the said persons shall furnish the return in FORM GSTR-4 of the Uttarakhand Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020.".

(Amit Singh Negi)

Secretary