Uttar Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:- THE UTTAR PRADESH GOODS AND SERVICES TAX (NINTH AMENDMENT) RULES, 2017 Short title and commencement 1. (1) These rules may be calle....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." shall be inserted: Amendment of rule 96 4. In the said rules, in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:- "Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax perio....