Uttar Pradesh Goods and Services Tax (Fifty Second Amendment) Rules, 2021

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....nor is pleased to order the publication of the following English translation of Government notification no. 848/XI-2-21-9(42)-17-U.P. G.S.T. Rules-2017-Order(199)-2021, dated September 2, 2021 : No. 848/XI-2-21-9(42)-17-U.P. G.S.T. Rules-2017-Order(199)-2021 Dated Lucknow, September 2, 2021 IN exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act,....

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....nd words "31st day of May, 2021", the figures, letters, and words "31st day of August, 2021" shall be substituted ; (ii) in sub-rule (4) of rule 36, for the second proviso, the following proviso shall be substituted, namely:- "Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in form GSTR-3B for the tax period Ju....