ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
jkT; dj vuqHkkx&2
la[;k 510@X;kjg-2&23-9¼47½-17-Vh0lh0 211-m0iz0vf/k0-1-2017-vkns'k ¼269½-2023 y[kuÅ] 24 vizSy] 2023
vf/klwpuk
mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj çns'k vf/kfu;e la[;k 1 lu~ 2017½ ¼ftls vkxs ^^mDr vf/kfu;e** dgk x;k gS½] dh /kkjk 148 }kjk çnRr 'kfDr;ksa dk ç;ksx djds jkT;iky] ifj"kn dh flQkfj'kksa ij] jftLVªh—r O;fDr] ftudk jftLVªhdj.k mDr vf/kfu;e dh /kkjk 29 dh mi/kkjk ¼2½ ds [k.M ¼[k½ ;k [k.M ¼x½ ds v/khu 31 fnlEcj] 2022 dks ;k mlls igys jn~n fd;k x;k gS vkSj tks mDr vf/kfu;e dh /kkjk 30 esa fofufnZ"V ifjlhek ds Hkhrj ,sls jn~ndj.k ds izfrlagj.k ds fy, vkosnu djus esa vlQy jgs gSa] dks jftLVªh—r O;fDr ds izoxZ ds :i esa ,rn~}kjk vf/klwfpr djrh gSa] tks ,sls jftLVªhdj.k ds jn~ndj.k ds izfrlagj.k ds lEcU/k esa fuEufyf[kr fo'ks"k izfØ;k dk ikyu djsaxs] vFkkZr~ %&
¼d½ jftLVªh—r O;fDr] 30 twu] 2023 rd ,sls jftLVªhdj.k ds jn~ndj.k ds izfrlagj.k ds fy, vkosnu dj ldsaxs( 2 mRrj izns'k vlk/kkj.k xtV] 24 vizSy] 2023
%& bl vf/klwpuk ds iz;kstuksa ds fy,] O;fDr] tks mDr vf/kfu;e dh /kkjk 30 esa fofufnZ"V ifjlhek ds Hkhrj jftLVªhdj.k ds jn~ndj.k ds izfrlagj.k ds fy, vkosnu djus esa vlQy jgrk gS] blds vUrxZr ,sls O;fDr Hkh lfEefyr gS] ftldh jftLVªhdj.k ds jn~ndj.k ds vkns'k ;k mDr vf/kfu;e dh /kkjk 107 ds v/khu jftLVªhdj.k ds jn~ndj.k ds izfrlagj.k ds fy, vkosnu [kkfjt djus ds vkns'k ds fo#) vihy mDr vf/kfu;e dh /kkjk 30 dh mi/kkjk ¼1½ ds v/khu fofufnZ"V ifjlhek ds ikyu djus esa vlQy jgus ds vk/kkj ij [kkfjt dh xbZ gSA
2&;g vf/klwpuk rkjh[k 31 ekpZ] 2023 ls izo`Rr gqbZ le>h tk;sxhA
vkKk ls]
fufru jes'k xksd.kZ] vij eq[; lfpoA
&&&&&&
IN pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of
Government notification no. 510@XI-2–23-9¼47½-17-T.C.211-U.P.Act-1-2017-Order ¼269½-2023, dated April 24, 2023 :
No. 510@XI-2–23-9¼47½-17-T.C.211-U.P.Act-1-2017-Order ¼269½-2023
Dated Lucknow, April 24, 2023
IN exercise of the powers conferred by Section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the "said Act"), the Governor, on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of Section 29 of the said Act on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in Section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely :–
(a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023;
(b) the application for revocation shall be filed only after furnishing the returns due upto the defective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns;
(c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.
Explanation :– For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in Section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under Section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-Section (1) of section 30 of the said Act.
2. This notification shall be deemed to have come into force on 31st day of March, 2023.
By order,
NITIN RAMESH GOKARN,
Apar Mukhya Sachiv.