Uttar Pradesh Goods and Services Tax (Thirty Ninth Amendment) Rules, 2020.

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..... 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 .....

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..... 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 direc .....

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