THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No:GST-2019-20/F.No-509/45/Commercial Tax, Dated, 05th February, 2020

In exercise of the powers conferred by sub-section (1) of section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 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 extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, in respect of the period from the 1st July, 2017 to the 31st March, 2018, for the class of registered person specified in column (2) of the Table below, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

SI. No.	Registered person, whose principal place of business is in	Due date for furnishing return under section 44 of the said Act read with rule 80 of the said rules for the FY 2017-18
(1)	(2)	(3)
1.	Uttar Pradesh	7th February, 2020.

By Order,

(Amrita Soni)

Commissioner, Commercial

Tax, Uttar Pradesh

Notification No. 48/GST-2019-20/F.No-509/Commcrcial Tax, Dated, 07th February, 2020

-:Corrigendum:-

The date written in the Column no.3 of the Table mentioned in notification no. 45 dated 05th February, 2020 Commercial Tax/GST/19-20 will be read as 07th February, 2020 in the place of 05th February, 2020.

By Order,

(Amrita Soni)

Commissioner, Commercial Tax,

Uttar Pradesh