In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Mal Aur Sewa Kar (Dwitiya Sanshodhan) Adhyadesh, 2020 (Uttar Pradesh Adhyadesh Sankhya 7 of 2020) promulgated by the Governor. The Rajya Kar Anubhag-2 is administratively concerned with the said Ordinance.
THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) ORDINANCE, 2020
(U.P. Ordinance no. 7 of 2020)
[Promulgated by the Governor in the Seventy-first Year of the Republic of India]
AN
ORDINANCE
further to amend the Uttar Pradesh Goods and Services Tax Act, 2017.
WHEREAS the State Legislature is not in session and the Governor is satisfied that circumstances exist which render it necessary for her to take immediate action;
NOW, THEREFORE, in exercise of powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor is pleased to promulgate the following Ordinance.
1. Short title and commencement -
(1) This Ordinance may be called the Uttar Pradesh Goods and Services Tax (Second Amendment) Ordinance, 2020.
(2) It shall be deemed to have come into force with effect from 31st March, 2020.
2. Insertion of new section 168A in U.P. Act no. 1 of 2017 -
After section 168 of the Uttar Pradesh Goods and Services Tax Act, the following section shall be inserted, namely :-
"168A. Power of Government to Extend Time in Special Circumstances -
(1) Notwithstanding anything contained in this Act the Government may on recommendations of the council, by notification extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed or complied with due to force majeure.
(2) The power of this section shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.
Explanation-For the purpose of this section the expression force majeure' means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act."
ANANDIBEN PATEL,
Governor,
Uttar Pradesh
By Order
J.P. SINGH-II,
Pramukh Sachiv