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of <h1>Uttar Pradesh GST Act Amended: Development Rights Exempt from Prior Notification for Supplies After April 1, 2019, Retroactive to Oct 2019.</h1> The Governor of Uttar Pradesh, utilizing powers under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017, has amended a prior notification dated March 7, 2018. The amendment specifies that the provisions of the original notification do not apply to development rights supplied on or after April 1, 2019. This amendment is retroactively effective from October 1, 2019.
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