Special Procedure for Monthly Payment of Tax by Quarterly Return Filers under Section 39 of the Uttarakhand GST Act, 2017

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....ublication of the following English translation of the Notification No. 946/2020/7(120)/XXVII(8)/ 2020/CT-85 dated 11 December, 2020 for general information. Government of Uttarakhand Finance Section-8 No. 946/2020/7(120)/XXVII(8)/2020/CT-85 Dehradun : Dated: 11 December, 2020 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest....

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....t to, - (i) thirty five per cent. of the tax liability paid by debiting the electronic cash ledger in the return for the preceding quarter where the return is furnished quarterly; or (ii) the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly: Provided that ....