In exercise of the powers conferred by sub-rule (4) of rule 48 of the Uttar Pradesh Goods and Services Tax Rules, 2017, the Governor, on the recommendations of the Council, hereby makes the following further amendment in notification no.-428/XI-2-9(47)/17-U.P. Act-1-2017-Order-(106)-2020 Dated 30.04.2020, namely:-

In the said notification, in the first paragraph, after the words "notifies registered person, other than", the words "a government department, a local authority," shall be inserted.

2. This notification shall be deemed to have come into force with effect from 1st day of June, 2021.

By Order,

(Sanjiv Mittal)

Apar Mukhya Sachiv