Noti_no_488

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 Government Notification no.-488/XI-2-20-9(42)/17-U.P. GST Rules-2017-Order- (123)-2020, dated May 26, 2020. NOTIFICATION Lucknow : Dated : May 26, 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 (Fortieth Amendment) Rules, 2020 Short title and| 1. | (1) These rules may be called the Uttar Pradesh Goods and commencement Services Tax (Fortieth 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 | 2. | In the Uttar Pradesh Goods and Services Tax Rules, 2017 rule 26 (hereinafter referred to as the said rules), with effect from the 21st April, 2020, in rule 26, in sub-rule (1), after the proviso, following proviso shall be inserted, namely: - “Provided further that a registered person registered under the provisions of the Companies Act, 2013 (Act no 18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).” Insertion of | 3 | In the said rules, after rule 67, with effect from a date to be new rule 67A notified later, the following rule shall be inserted, namely: - “67A. Manner of furnishing of return by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility. . Explanation: - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.”. By Order, (Alok Sinha) Apar Mukhya Sachiv