Uttar Pradesh Goods and Services Tax (Thirty Ninth Amendment) Rules, 2020.
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....leased to order the publication of the following English translation of Government Notification no.- 440/XI-2-9(42)/17-U.P. GST Rules -2017-Order-(122)-2020, dated 18 May, 2020: NOTIFICATION No.- 440/XI-2-9(42)/17-U.P. GST Rules -2017-Order-(122)-2020 Lucknow : Dated: 18 May, 2020 In exercise of the powers conferred by section 164 Of the Uttar Pradesh Goods and Services Tax Act, ....
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....ollowing proviso shall be inserted, namely:- "Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30th ....
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