Regarding furnishing of returns by the dealer who has not opted for composition (sec 12, sec 14and chapter 9)

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Full Text of the Document

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....State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act) and in supersession of Notification No.977/2017/XXVII(8)/2017 Dated 23 November, 2017 except as respects things done or omit....