Noti_no_1557

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan 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. KA.NI-2- 1537 /XJ-9(47)/17- U.P. Act- _ NOTIFICATION Lucknow : Dated : 15 November, 2019 In exercise of the powers ‘conferred by section 148 of the Uttar Pradesh Goods and ’ Services. Tax Act, 2017 (U.P. Act no 1 of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, hereby notifies. those: registered persons whose aggregate turnover in a financial year does not exceed: ‘two crore rupees — and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the Uttar Pradesh Goods and Services Tax rule 80 of the said rules: Provided that the said return shall be deemed to be © furnished on the due date if it has not been furnished before the due date. By Order, . (Alok Sinha) Apar Mukhya Sachiv Rules, 2017 (hereinafter referred to as the said rules) before the due date, as the class of -.. registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow S ‘the special procedure such that the said persons shall have the option to furnish the ~ annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of —