Uttar Pradesh Goods and Services Tax (Forty Ninth Amendment) Rules, 2021

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..... , the Governor is pleased to order the publication of the following English translation of Government Notification no.-206/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(173)-2021, dated February 23, 2021 NOTIFICATION No.-206/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(173)-2021 Lucknow : Dated : February 23, 2021 In exercise of the powers conferred by section 1 .....

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..... the said rules), in rule 59, after sub-rule (5), the following sub-rule shall be inserted namely:- (6) Notwithstanding anything contained in this rule, - (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; .....

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