TMI BlogThe Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... Short title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2019. (2) They shall come into force from the 23rd day of April, 2019. Amendment in Rule 23 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely :- Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , part thereof in FORM GSTR-4 , till the thirtieth day of April following the end of such financial year, ; (ii) the proviso shall be omitted; (c) in sub-rule (2), for the portion beginning with the words return under and ending with the words other amount , the following shall be substituted, namely:- statement under sub-rule (1) shall discharge his liability towards tax or interest , (d) in sub-rule (4),- (i) after the words and figures opted to pay tax under section 10 the words, letters, figures and brackets or by availing the benefit of notification of the Government of Uttarakhand, Finance Section-8, No. 281/2019/4(120)/XXVII(8)/2019/CTR-2 dated 09th April, 2019 shall be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 09 th April, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18 th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens. . Amendment in FORM GST CMP-07 4. In the said rules, after FORM GST CMP-07 , the following form shall be inserted, namely:- Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 6 7 1. Outward supplies (including exempt supplies) 2. Inward supplies attracting reverse charge including import of services 3. Tax payable (1+2) 4. Interest payable, if any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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