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, in the third paragraph, after the proviso, the following proviso shall be inserted, namely: -

"Provided further 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, 2021, up to the 31sl day of May, 2021

2. This notification shall be deemed to have come into force with effect from the 30th day of April, 2021.

(Sowjanya)

Secretary