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    <title>The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2019</title>
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    <description>Amendments require taxpayers under the composition scheme or availing a specified notification to file quarterly statements in FORM GST CMP-08 by the 18th day after each quarter and an annual return in FORM GSTR-4 by 30th April; persons whose registration is cancelled and later revoked must furnish returns for the cancelled period within thirty days of revocation; CMP-08 format, verification, and filing instructions are inserted, and REG-01 now requires indicating the option to avail the notification on registration.</description>
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