Amendment in Notification No. 489/XI-2-20-9(47)/17-U.P. Act-1-2017-Order-(124)-2020 Dated 30.04.2020 - 489/XI-2-20-9(47)/17-U.P. Act-1-2017-Order-(124)-2020 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya Kar Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no.- 489/XI-2-20-9(47)/17-U.P. Act-1-2017-Order-(124)-2020, dated 26 May, 2020: No.- 489/XI-2-20-9(47)/17-U.P. Act-1-2017-Order-(124)-2020 Lucknow : Dated: 26 May, 2020 In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following amendments in the notification No. 489/XI-2-20-9(47)/17-U.P. Act-1-2017-Order-(124)-2020 Dated 30.04.2020, namely:- Amendment In the said notification (i) in the first paragraph, the following proviso shall be inserted, namely:- Provided that the said class of persons shall not include those corporate debtors who have furnished the statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP. ; (ii) for the paragraph 2, with effect from the 21 st March, 2020, the following paragraph shall be deemed to have been substituted, namely:- 2. Registration .- The said class of persons shall, with effect from the date of appointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration)in each of the States or Union Territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later:. By Order, (Alok Sinha) Apar Mukhya Sachiv