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), I, Amrita Soni, Commissioner Commercial Tax U.P., on the recommendations of the Council, hereby make the following amendments in the notification No. 1006 Dated 24 march, 2020, namely:-

In the said notification, in the first paragraph, after the second proviso, the following provisos shall be inserted, namely: -

"Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27th June, 2020:

Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the State of Uttar Pradesh, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 14th day of July, 2020.".

By Order,

(Amrita Soni)

Commissioner, Commercial Tax,

Uttar Pradesh