The Uttar Pradesh Goods and Services Tax (Twenty One Amendment) Rules, 2018. - KA.NI.-2-1963/XI-9(42)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION NO. KA.NI.-2-1963/XI-9(42)/17-U.P.GST Rules-2017, Order-(148)-2018 Lucknow : Dated : October 10, 2018 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 Clause Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENTS Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Twenty One Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 4th day September, 2018 Amendment in rule 117. 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter reference in substitutes in rule 117, after sub-rule (1), the following rule substituted namely:- (i) in rule 117, (a) after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31 st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension. ; (b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:- Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (IA), may submit the statement in FORM GST TRAN-2 by 30th April, 2019. ; Amendment in rule 142. 3. In the said rule 142, in sub-rule (5), after the words and figures of section 76 , the words and figures or section 125 shall be inserted. By Order (Alok Sinha) Apar Mukhya sachiv