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    <title>Uttar Pradesh Goods and Services Tax (Twenty Ninth Amendment) Rules, 2019</title>
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    <description>Cancelled registrations subsequently revoked must file all returns for the period from cancellation to revocation within thirty days of revocation. Composition-scheme and notification-benefit taxpayers must furnish quarterly statements in Form GST CMP-08 by the 18th day after the quarter and annual returns in Form GSTR-4 by 30th April following the financial year. Rule 62 is amended to treat the quarterly statement as discharging tax and interest liabilities, to cover cessation or withdrawal, and a new Form GST CMP-08 with verification and filing instructions is inserted; REG-01 is revised to capture the notification option at registration.</description>
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      <description>Cancelled registrations subsequently revoked must file all returns for the period from cancellation to revocation within thirty days of revocation. Composition-scheme and notification-benefit taxpayers must furnish quarterly statements in Form GST CMP-08 by the 18th day after the quarter and annual returns in Form GSTR-4 by 30th April following the financial year. Rule 62 is amended to treat the quarterly statement as discharging tax and interest liabilities, to cover cessation or withdrawal, and a new Form GST CMP-08 with verification and filing instructions is inserted; REG-01 is revised to capture the notification option at registration.</description>
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