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) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules to further amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:-

The Uttar Pradesh Goods and Services Tax (Fifty-Eighth Amendment) Rules, 2023

1. Short title and commencement

(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Fifty-Eighth Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 01st day of December, 2022.

2. Omission of rules 122, 124 and 125

In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the "said rules"), rules 122, 124 and 125 shall be omitted.

3. Amendment of rule 127

In the said rules, in rule 127,-

(i) in the marginal heading, for the word "Duties", the word "Functions", shall be substituted;

(ii) for the words "It shall be the duty of the Authority,", the words "The authority shall discharge the following functions, namely:-" shall be substituted;

4. Omission of rules 134 and 137

In the said rules, rules 134 and 137 shall be omitted.

5. Amendment of Explanation to Chapter-XV

In the said rules, after rule 137, in the Explanation to Chapter-XV, for clause (a), the following clause shall be substituted, namely:-

"(a) "Authority" means the Authority notified under sub-section (2) of section 171 of the Act;".

By Order

(Nitin Ramesh Gokarn)

Pramukh Sachiv