Uttar Pradesh Goods and Services Tax (Forty Fifth Amendment) Rules, 2020

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....ed to order the publication of the following English translation of Government Notification no.- 1154/XI-2-20-9(42)/17-U.P.GST Rules-2017-Order-(150)-2020, dated October 13, 2020. NOTIFICATION No.- 1154/XI-2-20-9(42)/17-U.P. GST Rules-2017-Order-(150)-2020 Lucknow : Dated : October 13, 2020 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax A....

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....t messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR- 3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a shor....