ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
jkT; dj vuqHkkx&2
la[;k 512@X;kjg-2&23-9¼47½-17-Vh0lh0 212-m0iz0vf/k0-1-2017-vkns'k ¼270½-2023 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] ,rn~}kjk vf/klwfpr djrh gSa fd jftLVªh—r O;fDr] tks mDr vf/kfu;e dh /kkjk 62 dh mi/kkjk ¼1½ ds v/khu rkjh[k 28 Qjojh] 2023 dks ;k mlls igys tkjh fd, x, fu/kkZj.k vkns'k rkehy fd;s tkus ls rhl fnuksa dh vof/k ds Hkhrj fof/kekU; fooj.kh izLrqr djus esa vlQy gks tkrk gS] rks ,sls jftLVªh—r O;fDr;ksa ds oxksZa ds :i esa ftuds lEcU/k esa mDr fu/kkZj.k vkns'k okil fy;k x;k le>k tk,xk] ;fn ,sls jftLVªh—r O;fDr uhps fofufnZ"V fo'ks"k izfØ;kvksa dk ikyu djrs gSa] vFkkZr~ %&
¼i½ jftLVªh—r O;fDr] 30 twu] 2023 dks ;k mlls igys mDr fooj.kh izLrqr djsaxs(
¼ii½ fooj.kh] mDr vf/kfu;e dh /kkjk 50 dh mi/kkjk ¼1½ ds v/khu ns; C;kt ds Hkqxrku vkSj mDr vf/kfu;e dh /kkjk 47 ds v/khu lans; foyEc Qhl ds lkFk layXu gksxh(
bl ckr ij /;ku fn, fcuk fd D;k dksbZ vihy mDr vf/kfu;e dh /kkjk 107 ds v/khu ,sls fu/kkZj.k 2 mRrj izns'k vlk/kkj.k xtV] 24 vizSy] 2023 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. 512@XI-2–23-9¼47½-17-T.C.212-U.P.Act-1-2017-Order ¼270½-2023, dated April 24, 2023 :
No. 512@XI-2–23-9¼47½-17-T.C.212-U.P.Act-1-2017-Order ¼270½-2023
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, who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023 under sub-section (1) of section 62 of the said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely :–
(i) the registered persons shall furnish the said return on or before the 30th day of June, 2023;
(ii) the return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the said Act and the late fee payable under section 47 of the said Act;
irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided.
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.