Uttar Pradesh Goods and Services Tax (Fortieth Amendment) Rules, 2020

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..... s pleased to order the publication of the following English translation of Government Notification no.- 488/XI-2-20-9(42)/17-U.P. GST Rules -2017-Order-(123)-2020, dated 26 May, 2020: NOTIFICATION No.- 488/XI-2-20-9(42)/17-U.P. GST Rules -2017-Order-(123)-2020 Lucknow : Dated: 26 May, 2020 In exercise of the powers conferred by section 164 Of the Uttar Pradesh G .....

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..... effect from the 21st April, 2020, in rule 26, in sub-rule (l), after the proviso, following proviso shall be inserted, namely: - Provided further that a registered person registered under the provisions of the Companies Act, 2013 (Act no 18 of 2013) shall, during the period from the 21 st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section .....

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..... xplanation .- For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B. . By Order, (Alok Sinha) Apar Mukhya Sachiv - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - Tax .....

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