Noti_no_489

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.-489/XI-2-20-9(47)/17- U.P. Act-1-2017-Order-(124)-2020 dated May 26, 2020. _ NOTIFICATION Lucknow : Dated : May 26, 2020 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), the Governor, on the recommendations of the Council, hereby makes the following amendments in the notification No.- 426/XI-2-9(47)/17-U.P.Act-1-2017-Order-(104)-2020 _ Dated 30.04.2020, namely:- 7 | . Amendment In the said notification (i). in the first paragraph, the following proviso shall be inserted, namely:- “Provided that the said class of persons shali not include those corporate debtors who have furnished the statements under section 37 and the returns under section 39 of the said Act for ail the tax periods prior to the © appointment of IRP/RP.”; | Mo tas | (ii) for the paragraph 2, with effect from the 21 March, 2020, the following paragraph shall be deemed to have been substituted, namely:- “2, Registration.- The said class of persons shall, with effect from the - ~ date of appointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter ‘referred to as the new registration)in each of the States or Union Territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later:.” By Order, | Apar Mukhya Sachiv