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    <title>Amendment in Notification No. KA.NI.-2-983/XI-9(47)/17-U.P.Act-1-2017-Order-(42)-2019 Dated July 02, 2019</title>
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    <description>A proviso is inserted to cover taxpayers who, for tax periods in the financial year 2019-20, furnished FORM GSTR-3B instead of FORM GST CMP-08. Such persons are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year. The amendment functions as a filing adjustment under the Uttar Pradesh Goods and Services Tax framework for the specified class of taxpayers.</description>
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      <description>A proviso is inserted to cover taxpayers who, for tax periods in the financial year 2019-20, furnished FORM GSTR-3B instead of FORM GST CMP-08. Such persons are not required to furnish FORM GSTR-1 or FORM GST CMP-08 for all tax periods in that financial year. The amendment functions as a filing adjustment under the Uttar Pradesh Goods and Services Tax framework for the specified class of taxpayers.</description>
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