Noti_no_790

Uttar Pradesh Shasan 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 2020, dated July 29, 2020. NOTIFICATION Lucknow : Dated : July 29, 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 (Forty first Amendment) Rules, 2020 (1) These rules may be called the Uttar Pradesh Goods and rule 26 Short title and | 1. ‘commencement Services Tax (Fourty first Amendment) Rules, 2020. (2) They shall be deemed to have come into force with effect from 27 May, 2020. Amendment of | 2. | In the Uttar Pradesh Goods and Services Tax Rules, 2017, in rule 26, in sub-rule (1), for the second proviso, following provisos shall be substituted, namely: - . “Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21" day of April, 2020 to the 30" day of September, 2020, also be allowed to furnish the return under section 39: in FORM GSTR-3B verified through electronic verification code.(EVC); Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from ‘the 27"day of May, 2020 to the 30" day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).” By Order, (Alok Sinha) Apar Mukhya Sachiv