Uttar Pradesh Goods and Services Tax (Thirty Ninth Amendment) Rules, 2020. - 440/XI-2-9(42)/17-U.P. GST Rules -2017-Order-(122)-2020 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya Kar Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased 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, 2017 (U.P. Act no 1 of 2017), the Governor, on the recommendations Of the Council, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- Uttar Pradesh Goods and Services Tax (Thirty Ninth Amendment) Rules, 2020 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Thirty Ninth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force with effect from the date of their publication in the Gazette. Amendment of rule 3 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 31 st March, 2020, in sub-rule (3) of rule 3, the following 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 day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020. Amendment of rule 36 3 In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:- Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.' By Order, (Alok Sinha) Apar Mukhya Sachiv