Input tax credit and composition scheme filing rules were amended for 2020-21 compliance deadlines. The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2020 amend the Uttarakhand Goods and Services Tax Rules, 2017 with retrospective and deferred commencement effects. A proviso is inserted in rule 3 for registered persons opting to pay tax under section 10 for 2020-21, requiring FORM GST CMP-02 to be filed electronically by 30 June 2020 and FORM GST ITC-03 by 31 July 2020. Rule 36(4) is also amended to apply the input tax credit condition cumulatively for February to August 2020, with cumulative adjustment in FORM GSTR-3B for September 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit and composition scheme filing rules were amended for 2020-21 compliance deadlines.
The Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2020 amend the Uttarakhand Goods and Services Tax Rules, 2017 with retrospective and deferred commencement effects. A proviso is inserted in rule 3 for registered persons opting to pay tax under section 10 for 2020-21, requiring FORM GST CMP-02 to be filed electronically by 30 June 2020 and FORM GST ITC-03 by 31 July 2020. Rule 36(4) is also amended to apply the input tax credit condition cumulatively for February to August 2020, with cumulative adjustment in FORM GSTR-3B for September 2020.
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