In exercise of the powers under Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 framed under the Uttar Pradesh Goods and Services Tax Rules 2017 (U. P. Act No 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U. P. Act no 1of 1904), the Governor is pleased to make, with effect from August 18, 2017, the following amendment in Government notification no. KA.NI.-1014/XI-9(52)/17- U.P.GSTRules-2017-Ordcr-(31 )-2017 dated July 21.2017>

AMENDMENT

In the aforesaid noiilicalion.-

(a) in para-( 1) for the words and figures "Rs 5000 or more" the words and figures "Rs 50,000 or more" shall be substituted :

(b) in para-(2) for the words and figures "Rs 1 lakh or more" the words and figures "Rs 50,000 or more" shall be substituted ;

(c) for para-(3) following para shall be substituted, namely:-

"(3) In case of transportation of taxable goods valuing Rs 50,000 or more from a place outside Uttar Pradesh by e-commerce operators or by their authorized transporters, courier agents or delivery agents, for deliver, to a single person within Uttar Pradesh, the enclosed form e-way bill-03 shall be carried with such goods during the transportation of goods or transit and storage within the State.

(d) in para (4) for the words and figures "Rs 5000 or more" the words and figures "Rs 50,000 or more" shall be substituted.

By Order,

(Rajendra Kumar Tiwari)

Apar Mukhya Sachiv