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<h1>Uttar Pradesh extends GST deadline from October 31, 2020, to December 31, 2020, u/s 44 and Rule 80.</h1> The notification issued by the Commissioner of Commercial Tax in Uttar Pradesh amends a previous notification dated June 22, 2020, under the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment extends the deadline mentioned in the original notification from '31st October, 2020' to '31st December, 2020.' This change is made under the authority of section 44 of the Act and rule 80 of the Uttar Pradesh Goods and Services Tax Rules, 2017, following the recommendations of the Council.