https://www.taxtmi.com/notifications?id=132984 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. en-us Wed, 20 May 2020 00:00:00 +0530 Fri, 19 Jun 2026 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132984 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. Notifications GST - States Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132984