In exercise of the powers conferred by section 168A 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 section 20 of the Integrated Goods and Services Tax Act, 2017 (Act no. 13 of 2017), in view of the spread of pandemic COVID-19 across many countries of the world including India, the Governor, on the recommendations of the Council, hereby notifies that in cases, where a notice has been issued for rejection of refund claim, in full or in part, and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with subsection (7) of section 54 of the said Act falls during the period from the 20th day of March, 2020 to the 30th day of August, 2020, the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st day of August, 2020, whichever is later.

2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.

By Order,

(Alok Sinha)

Apar Mukhya Sachiv