In exercise of the powers conferred by section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) read with sub-rule (5) of rule 61 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in notification No. 43 dated 09 October, 2019 namely:-

In the said notification, after the proviso, the following proviso shall be inserted, namely:

"Provided further that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall be furnished electronically through the common portal, on or before the 23rd December, 2019."

2. This notification shall be deemed to have come into force with effect from the 20th Day of December, 2019.

By Order,

(Amrita Soni)

Commissioner, Commercial Tax,

Uttar Pradesh