In exercise of the powers conferred by section 164 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 rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:-

Uttar Pradesh Goods and Services Tax ((Fiftieth Amendment) Rules, 2021

1. Short title and commencement

(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Fiftieth Amendment) Rules, 2021.

(2) These rules shall come into force from 27th April, 2021.

2. Amendment of rule 26

In the Uttar Pradesh Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:-

"Provided also that a registered person registered under the provisions of the Companies Act, 2013 (Act no 18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC). "

By Order,

(Sanjiv Mittal)

Apar Mukhya Sachiv