In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following further amendments in the notification No.- KA.NI.-2-983/XI-9(47)/17 U.P. Act-1-2017-Order-(42)-2019 Dated 02.07.2019, namely:-

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

"Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Uttar Pradesh Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto the 31st day of May, 2021."

2. This notification shall be deemed to have come into force with effect from the 30th day of April, 2021.

By Order,

(Sanjiv Mittal)

Apar Mukhya Sachiv