Supersession Notification No. 80/XI-2-9(42)/17-U.P.Act-1-2017-Order-(88)-2020 - 428/XI-2-9(47)/17-U.P. Act -1-2017-Order-(106)-2020 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya Kar Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no.- 428/XI-2-9(47)/17-U.P. Act -2017-Order-(106)-2020, dated 30 April, 2020: NOTIFICATION No.- 428/XI-2-9(47)/17-U.P. Act -1-2017-Order-(106)-2020 Lucknow : Dated: 30 April, 2020 In exercise of the powers conferred by sub-rule (4) of rule 48 of the Uttar Pradesh Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Governor on the recommendations of the Council, and in supersession of the notification No.80/XI-2-9(42)/17-U.P.Act-1-2017-Order-(88)-2020 Dated : January 14, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. 2. This notification shall come into force with effect from 1 st October, 2020. By Order, (Alok Sinha) Apar Mukhya Sachiv