Uttar Pradesh Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019

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..... know : Dated : 05 March, 2019 WHEREAS sub-section (4) of section 52 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No. 1 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or servi .....

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..... e Uttar Pradesh Goods and Services Tax Act, 2017, the Governor, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: - 1. Short title. -This Order may be called the Uttar Pradesh Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019. 2. In section 52 of the Uttar Pradesh Goods and Services Tax Act, .....

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