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) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:-

THE UTTAR PRADESH GOODS AND SERVICES TAX (SIXTH AMENDMENT) RULES, 2017

1. Short title and commencement

(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2017.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 29th day of September, 2017.

2. Amendment of rule 24

In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 24, in sub-rule (4),-

for the figures, letters and word, "30th September", the figures, letters and word "31st October" shall be substituted;

3. Amendment of rule 118

In the said rules, in rule 118-

for the words "a period of ninety days of the appointed day", the words and figures "the period specified in rule 117 or such further period as may be extended by the Commissioner" shall be substituted;

4. Amendment of rule 119

In the said rules, in rule 119-

for the words "ninety days of the appointed day", the words and figures "the period specified in rule 117 or such further period as may be extended by the Commissioner" shall be substituted;

5. Amendment of rule 120.

In the said rules, in rule 120,-

for the words "ninety days of the appointed day", the words and figures "the period specified in rule 117 or such further period as may be extended by the Commissioner" shall be substituted;

6. Amendment of rule 120A

In the said rules, in rule 120A, in the margin the words, letters and figures of rule 120A "Revision of declaration In FORM GST TRAN-1" shall be inserted;

7. Amendment of form GST REG-29

In the said rules, in FORM GST REG-29,

(a) for the heading, "APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION", the handing, "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS" shall be substituted;

(b) under sub-heading PART-A, against item (1), for the word and letters "Provisional ID", the letters "GSTIN" shall be substituted.

By Order,

(Rajendra Kumar Tiwari)

Apar Mukhya Sachiv