Noti_no_983

Uttar Pradesh Shasan ‘Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no. KA.NI-2-983/XL-9(47)17- U.P. Act-1-2017-Order-(42)- 2019, dated 02 July, 2019: NOTIFICATI( Lucknow : Dated : 02 July, 2019 In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax ‘Ack 2017 (UP. Act no 1 of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, hereby notifies the registered persons paying tex under the provisions of section 10 of the said Act or by availing the benefit of notification of the Sansthagat Vita, Kar Evam Nibandhan Anubhag-2, Utar Pradesh Shasan, notification No. KANI-2- 10/K1-9(47)/17-U.P.Act-1-2017-Order-(38)-2019, dated 28 May, 2019 , (hereinafter referred 10 as “the said notification”) as the class of registered persons who shall follow the special procedure as mentioned below for furnishing of return and payment of tax. 2, The said persons shall furnish a statement, every quarter of, as the case may be, part thereof containing the details of payment of slf-assessed tax in FORM GST CMP.08 of the Uttar Pradesh Goods and Services Tax Rules, 2017, tll the 18" day of the month succeeding such quarter, 3, The sai persons shall furnish a return for every financial year or, s the ease may be, part thereof in FORM GSTR-4 of the Uttar Pradesh Goods and Services Tax Rules, 2017, on or before the 30" day of April following the end of such financial year. 4. The registered persons paying tax by availing the benefit ofthe sad notification, in respect of the petiod for which he has availed the sid benefit, shall be deemed to have complied withthe provisions ‘of section 37 and section 39 of the said Act if they have furnished FORM GST CMP-08 and FORM GSTR-4 as provided in para 2 and para 3 above. By Order, actin” ‘Apar Mukhya Sachiv