The Finance department, Uttar Pradesh on July 21, 2022 has issued amendment to Notification No. KA.NI.-2-983/XI-9(47)/17 U.P.Act-1-2017-Order-(42)-2019 dated July 02, 2021 which specifies “Special procedure to be followed by class of registered persons for furnishing of return and payment of tax”. This Notification has come into force on July 5, 2022.
The following has been amended namely: -
• In the Second Paragraph which specifies “Statement shall be furnished every quarter or, as the case may be, part thereof containing the details of payment of self-assessed tax in FORM GST CMP-08” the following proviso has been inserted namely: -
“Provided also that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Uttar Pradesh Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022 till the 31st day of July, 2022.”
[Notification No. -594/XI-2-22-9(47)/17-T.C.185-U.P.Act-I-2017-Order-(250)-2022]
