The Government of Uttar Pradesh on May 06, 2024, amended an older notification No. 25/Eleven-2-24-9 (47)/ 17-TC.253-Uttar Pradesh Adhikari-1-2017- Order-(314)-2024 dated February 27, 2024, related to the extension of the timeline under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017.
The following has been stated: -
•Section 148 specifies that the Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons.
•In the notification, in para 4, for the words and letters "1 day of April 2024", the words and letters "15th day of May 2024" shall be substituted.
This notification shall be deemed to have come into force from April 01, 2024.
[Notification No.368/Eleven-2-24-9(47)/17-TC 255-UP-1-2017-Order-(317)-2024]
