Filing of Return CMP-08 for composition dealers till 18th of every quarter. - KA.NI-2-983/XI-9(47)/17 - Uttar Pradesh SGST

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/XI-9(47)/17-U.P. Act-1-2017-Order-(42)-2019, dated July 02, 2019: NOTIFICATION KA.NI-2-983/XI-9(47)/17-U.P. Act-1-2017-Order-(42)-2019 Lucknow : Dated : July 02, 2019 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) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, hereby notifies the registered persons paying tax under the provisions of section 10 of the said Act or by availing the benefit of notification of Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2, Uttar Pradesh Shasan, notification No. KA.NI-2-810/XI-9(47)/17-U.P.Act-1-2017-Order-(38)-2019, dated 28 May, 2019 , (hereinafter referred to as the said notification ) as the class of registered persons who shall follow the procedure as mentioned below for furnishing of return and payment of tax. 2. The said persons shall furnish a statement, every quarter as the may be, part of containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Uttar Pradesh Goods and Services Tax Rules, 2017, till the 18 th day of the month succeeding such quarter, 3. The said shall furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Uttar Pradesh Goods and Services Tax Rules, 2017, on or before the 30 th day of April following the end of such financial year. 4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the 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 2 para 3 By Order, (Alok Sinha) Apar Mukhya Sachiv