Amendment in Notification No. GST-2020-21/F. No. 509/1006/Commercial Tax Dated 24 march, 2020 - GST-2020-21/F.No.-509/ 52/Commercial Tax - Uttar Pradesh SGST

Notification No : GST-2020-21/F.No.-509/ 52/Commercial Tax Office of the Commissioner, Commercial Tax, Uttar Pradesh, (GST Section) Lucknow : Dated: 09 July, 2020 NOTIFICATION In exercise of the powers conferred by section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), read with sub-rule (5) of rule 61 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the notification no.: GST-2020-21/F. No. 509/1006/Commercial Tax Dated 24 march, 2020 namely :- In the said notification, in the first paragraph, after the third proviso, the following proviso shall be inserted, namely :- Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Uttar Pradesh, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3 rd day of October, 2020. . (Amrita Soni) Commissioner, Commercial Tax, Uttar Pradesh Note: The principal notification no..GST-2020-21/F.No.-509/1006/Commercial Tax Dated 24 march, 2020, was notified and last amended by vide notification no.:GST-2020-21/F.No.- 509/04/Commercial Tax Dated 24 April, 2020.