Seeks to amend Notification No. 8117/CSTUK/GST-Vidhi Section /2019-20/CT-29 dated 28 March, 2020 - 04/CSTUK/GST-Vidhi Section /2019-20/CT-36 - Uttarakhand SGST

Commissioner State Tax Uttarakhand (State Tax Department) No. 04/CSTUK/GST-Vidhi Section /2019-20/CT-36 Dehradun : Dated: 04 April, 2020 Notification In exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), I, the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commissioner State Tax Uttarakhand (State Tax Department) No. 8117/CSTUK/GST-Vidhi Section /2019-20/CT-29 dated 28 March, 2020, namely:- In the said notification, in the first paragraph, after the proviso, the following provisos shall be inserted, namely: - Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27th June, 2020: Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 14 day of July, 2020. . (Sowjanya) Commissioner State Tax Uttarakhand