Uttar Pradesh Goods and Services Tax (Twenty Ninth Amendment) Rules, 2019

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....adesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No.1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- Uttar Pradesh Goods and Services Tax (Twenty Ninth Amendment) Rules, 2019 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Twenty Ninth Amendment) Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. Amendment of rule 23 2 In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), i....

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....hasan notification No.- KA.NI-2-810/XI-9(47)/17-U.P.Act-1-2017-Order-(38)-2019, dated 28 May, 2019 shall- (i) furnish a statement, every quarter or, as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08, till the 18th day of the month succeeding such quarter; and (ii) furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the thirtieth day of April following the end of such financial year,"; (ii) the proviso shall be omitted; c) in sub-rule (2), for the portion beginning with the words "return under" and ending with the words "other amount", the following shall be substituted, namely:- "statement un....

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....ich the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such withdrawal falls" shall be substituted; f) after sub-rule (5), the following sub-rule shall be inserted, namely:- "(6) A registered person who ceases to avail the benefit of notification of the Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 Uttar Pradesh Shasan notification No.- KA.NI-2-810/XI-9(47)/17-U.P.Act-1-2017-Order-(38)-2019, dated 28 May, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding....

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....able, if any           5. Tax and interest paid           4. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory Designation/Status Place : Date: Instructions: 1. The taxpayer paying tax under the provisions of section 10 of the Uttar Pradesh Goods and Services Tax Act, 2017 or by availing the benefit of notification No. KA.NI-2-810/XI-9(47)/17-U.P.Act-1-2017-Order-(38)-2019, dated 28 May, 2019 shall make payment of tax on quarterly basis ....