The Uttar Pradesh Goods and Services Tax (Eighteenth Amendment) Rules, 2018.
KA.NI.-2-1346/XI-9(42)/17 Dated:- 20-7-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
NO.KA.NI.-2-1346/XI-9(42)/17-U.P.GST Rules-2017-ORDER-(131)-2018,
Lucknow : Dated : 20-7-2018
NOTIFICATION
In exercise of the powers conferred by Section 164 of the Uttar Pradesh Goods and Services 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 2017) the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules,
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Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter:
Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.”;
Amendment in rule 138C.
3. In the said rules, in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that where the circumstances so warrant, the Commissioner, or any other officer authorized by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B
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