Input tax credit and composition scheme compliance amended under Uttar Pradesh GST rules for filing and cumulative adjustment requirements. The Uttar Pradesh Goods and Services Tax (Thirty Ninth Amendment) Rules, 2020 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 31 March 2020. A registered person opting to pay tax under section 10 for the financial year 2020-21 must electronically file FORM GST CMP-02 on or before 30 June 2020 and furnish FORM GST ITC-03 by 31 July 2020. The amendment also provides for cumulative application of the input tax credit condition for February to August 2020, with the September 2020 GSTR-3B return reflecting the cumulative adjustment.
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Input tax credit and composition scheme compliance amended under Uttar Pradesh GST rules for filing and cumulative adjustment requirements.
The Uttar Pradesh Goods and Services Tax (Thirty Ninth Amendment) Rules, 2020 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 31 March 2020. A registered person opting to pay tax under section 10 for the financial year 2020-21 must electronically file FORM GST CMP-02 on or before 30 June 2020 and furnish FORM GST ITC-03 by 31 July 2020. The amendment also provides for cumulative application of the input tax credit condition for February to August 2020, with the September 2020 GSTR-3B return reflecting the cumulative adjustment.
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