THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No.-494/XI-2-2l-9(47)/l7- U.P.Act-l-2017-Order- (184)-2021, Dated 19th June, 2021

In exercise of the powers conferred by sub-section (1) of section 50 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 148 of the said Act, the Governor, on the recommendations of the Council, hereby makes the following further amendments in notification No. KA.NL-2-838/XI-9(47)/17-U.P.Act-l-2017-Order-(08)-2017 Dated 30.06.2017, namely:-

(i) In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 2, the following shall be inserted, namely: -

(1)	(2)	(3)	(4)
"3.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	9 percent for the first 15 days from the due date and 18 per cent thereafter	March,2021, April, 2021
4.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	March,2021, April, 2021
5.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	March,2021, April, 2021
6.	Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	Quarter ending March, 2021."

2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.

By Order,

(Sanjiv Mittal)

Apar Mukhya Sachiv