In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, hereby makes the following further amendments in the notification No. KA.NI-2-136/XI-9(42)/17-U.P. Act-l-2017-Order-(99)-2018 Dated 30-01-2018, namely:-

In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: -

"Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022."

2. This notification shall be deemed to have come into force on 26th May, 2022.

By Order,

(Nitin Ramesh Gokarn)

Pramukh Sachiv