In exercise of the powers conferred by sub-rule (4) of rule 48 of the Uttar Pradesh Goods and Services Tax Rules, 2017, the Governor, on the recommendations of the Council, hereby makes the following amendments in notification no.-428/XI-2-9(47)/17-U.P. Act-l-2017-Order-(106)-2020 Dated 30 April, 2020, namely:-

In the said notification, in the first paragraph,

(i) before the words "those referred to in sub-rules", the words "a Special Economic Zone unit and" shall be inserted;

(ii) for the words "one hundred crore rupees", the words "five hundred crore rupees" shall be substituted.

2. This notification shall be deemed to have come into effect from the 30th day of July, 2020.

By Order,

(Alok Sinha)

Apar Mukhya Sachiv