In exercise of the powers, conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No. 01 of 2017) read With section 21 of Uttar Pradesh General Clause Act, 1904 (U.P. Act No. 1 of 1904), the Governor is pleased to make the following rules to further amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:-

The Uttara Pradesh Goods and Services Tax (Twenty First Amendment) Rules, 2018

1. Short title and Commencement

(1) These rules may be called the Uttarakhand Goods and Services Tax (Twenty First Amendment) Rules, 2018.

(2) They shall come into force from the 10th day of September, 2018.

2. Amendment in rule 117

In rule 117 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the Principal Rule), after sub-rule (1), the following sub-rule shall be inserted, namely :-

(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.

(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely,-

"Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019."

3. Amendment in rule 142

In the said rules, in rule 142, in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 125" shall be inserted.

By Order,

(Alok Sinha)

Apar Mukhya Sachiv