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), read with rule 80 of the Uttar Pradesh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification no- GST-2020-21/F.No.-509/59/Commercial Tax Dated 31.12.2020, namely:-

In the said notification, for the figures "28.02.2021", the figures "31.03.2021" shall be substituted.

2. This notification shall be deemed to have come into force with effect from 28th day of February, 2021.

(Amruta Soni)

Commissioner, Commercial Tax,

Uttar Pradesh