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    <description>Amendment to the Uttar Pradesh GST notification under the second proviso to section 37, read with section 168, revises the earlier notification dated 24.11.2020 by inserting the words and figure &quot;and May, 2021&quot; after &quot;April 2021&quot;. The change is confined to the stated temporal reference in the proviso governing the relevant return-related compliance framework.</description>
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      <description>Amendment to the Uttar Pradesh GST notification under the second proviso to section 37, read with section 168, revises the earlier notification dated 24.11.2020 by inserting the words and figure &quot;and May, 2021&quot; after &quot;April 2021&quot;. The change is confined to the stated temporal reference in the proviso governing the relevant return-related compliance framework.</description>
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