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    <title>Uttar Pradesh Goods and Services Tax (Twenty Ninth Amendment) Rules, 2019</title>
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    <description>Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to require filing of pending returns within thirty days after revocation of cancellation of registration, including retrospective cancellation cases. It also revises rule 62 to apply to taxpayers paying tax under section 10 or under a specified notification, requiring quarterly filing of FORM GST CMP-08 for self-assessed tax and annual filing of FORM GSTR-4. A new FORM GST CMP-08 is inserted, together with instructions on quarterly payment, adjustments, interest for delay, and nil filing where no liability exists.</description>
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