Notification, 2022
A notification made under the The Uttar Pradesh Goods and Services Tax Act, 2017.
Made under The Uttar Pradesh Goods and Services Tax Act, 2017.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
No. GST/2022-23/F.No. 509/ E L /Commercial Tax Office of the Commissioner, Commercial Tax, Uttar Pradesh.
(GST Section) Lucknow: Dated: \Q) May, 2022
NOTIFICATION
In exercise of the powers conferred by sub-section (6) of section 39 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), read with sub-rule (1) of rule 61 of the Uttar Pradesh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24" day of May, 2022.
2. ‘This notification shall be deemed to be effective from v7" May; 2022. By Order, (Ministhy 8.) Commissioner, State Tax Uttar Pradesh.
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
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All of the The Uttar Pradesh Goods and Services Tax Act, 2017
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