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 hereby appoints the 21st day of November, 2019. as the date from which the provisions of rule 138E of the Uttar Pradesh Goods and Services Tax (Twenty sixth Amendment) Rules, 2018 published wide notification No. KA.NI.-2-21 /XI-9(42)/17-U.P. GST Rules-2017-Order-(20)-2019 Dated 18 February, 2019, shall come into force.

By Order,

(AIok Sinha)

Apar Mukhya Suchiv