In exercise of the powers conferred by section 128 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 further amendment in the notification No.KA.NI.-2-159/XI-9(47)/17-U.P. Act-1-2017-Order-(107)-2018, Dated : January 31, 2018 namely:-

Amendment

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

"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November. 2019, by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020."

2. This notification shall be deemed to have come into force with effect from the 19 th day of December, 2019.

By Order,

(Alok Sinha)

Apar Mukhya Sachiv