In exercise of the powers conferred by sub-rule (4) of rule 48 of the Uttar Pradesh Goods and Services Tax Rules, 2017, the Governor, on the recommendations of the Council, hereby makes the following further amendments in the notification No. 428/XI-2-9(47)/17-U.P.Act.-1-2017-Order-(106)-2020 Dated 30th April, 2020.

In the said notification, in the first paragraph,-

(i) for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted:

(ii) after the words "goods or services or both to a registered person", the words "or for exports" shall be inserted.

By Order,

(Alok Sinha)

Apar Mukhya Sachiv