In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Uttar Pradesh No. GST/2020-21/F.No.-509/57/Commercial tax Dated 24.11.2020, namely:-

In the said notification, after the proviso, the following proviso shall be inserted, namely:-

"Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.".

By Order,

(Ministhy S.)

Commissioner, Commercial Tax,

Uttar Pradesh.

Note: The principal notification number GST/2020-21/F.No.-509/57/Commercial tax Dated 24.11.2020.