https://www.taxtmi.com/notifications?id=133215 The Uttar Pradesh Goods and Services Tax (Thirty Ninth Amendment) Rules, 2020 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 31 March 2020. A registered person opting to pay tax under section 10 for the financial year 2020-21 must electronically file FORM GST CMP-02 on or before 30 June 2020 and furnish FORM GST ITC-03 by 31 July 2020. The amendment also provides for cumulative application of the input tax credit condition for February to August 2020, with the September 2020 GSTR-3B return reflecting the cumulative adjustment. en-us Mon, 18 May 2020 00:00:00 +0530 Thu, 25 Jun 2026 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133215 The Uttar Pradesh Goods and Services Tax (Thirty Ninth Amendment) Rules, 2020 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 31 March 2020. A registered person opting to pay tax under section 10 for the financial year 2020-21 must electronically file FORM GST CMP-02 on or before 30 June 2020 and furnish FORM GST ITC-03 by 31 July 2020. The amendment also provides for cumulative application of the input tax credit condition for February to August 2020, with the September 2020 GSTR-3B return reflecting the cumulative adjustment. Notifications GST - States Mon, 18 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133215