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notification2020Uttar Pradesh

Noti_no_427

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Uttar Pradesh Shasan 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 dated 30 April, 2020: NOTIFICATION Lucknow : Dated : 30 April, 2020 In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), the Governor, on the recommendations of. the Council, hereby makes the following amendment in the notification no.- KA.NI.-2- 983/XI-9(47)/17-U.P.Act-1-2017-Order-(42)-2019 Dated : July 02, 2019, namely:— Amendment In the said notification, in paragraph 2, the following proviso shall be inserted, namely: — . a “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-3Bunder the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, suchtaxpayers 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.” By Order, . (Alok Sinha) Apar Mukhya Sachiv