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.NI.-2-838/XI-9(47)/17-U.P. Act-l-2017-Order-(08)-2017Dated 30.06.2017 namely:-
In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure "required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax", the words "liable to pay tax but fail to do so" shall be substituted;
(ii) in the Table, in column 4, in the heading, for the words "Tax period", the words "Month/Quarter" shall be substituted;
(iii) in the Table, for serial number 3, 4, 5 and 6, the following shall be substituted, namely:-
2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021.
By Order,
(Sanjiv Mittal)
Apar Mukhya Sachiv