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 amendments in the notification of the Commissioner State Tax Uttarakhand (State Tax Department) No. 8117/CSTUK/GST-Vidhi Section/2019-20/CT-29 dated: 28th March, 2020:-

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

"Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3rd day of October, 2020.

(Amit Singh Negi)

Secretary