Uttar Pradesh Goods and Services Tax (Second Removal of Difficulties) Order, 2019

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....the publication of the following English translation of Government Order no. KA.NI-2-187/XI-9(42)/17-2019, dated 24 January, 2019: ORDER Order no. KA.NI-2-187/XI-9(42)/17-2019 Lucknow : Dated : 24 January, 2019 WHEREAS, sub-section (4) of section 16 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No. 1 of 2017) (hereafter in this Order referred to as the said Act) provi....

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....ax and interest, if any, in case there is short payment of tax on account of such error or omission, in return to be furnished for such tax period: Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to whic....

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.... in giving effects to the provisions of sub- section (4) of section 16 and sub-section 37 within the stipulated time, NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Uttar Pradesh Goods and Services Tax Act, 2017, the Governor, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely :- 1. Short title- This Order may be....