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Uttar Pradesh Goods and Services Tax (Fifty-Sixth Amendment) Rules, 2022 - 1010/XI-2–22-9(42)-17-T.C. 62-U.P. GST Rules-2017-Order(256)-2022 - Uttar Pradesh SGSTExtract ..... DESH GOODS AND SERVICES TAX (FIFTY-SIXTH AMENDMENT) RULES, 2022 Short title and Commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Fifty-Sixth Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 1st day of October, 2022. Amendment of rule 21 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21, after clause (g), the following clause shall be inserted, namely :- "(h) being a registered person required to file return under sub-section (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a r ..... x x x x x Extracts x x x x x Uttar Pradesh Goods and Services Tax (Fifty-Sixth Amendment) Rules, 2022 - 1010/XI-2 22-9(42)-17-T.C. 62-U.P. GST Rules-2017-Order(256)-2022 - Uttar Pradesh SGST x x x x x Extracts x x x x x ..... ut consideration as specified in Schedule-1 of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16; (2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1)." ; (b) sub-rule (3) shall be omitted. Amendment of rule 38 5. ..... x x x x x Extracts x x x x x Uttar Pradesh Goods and Services Tax (Fifty-Sixth Amendment) Rules, 2022 - 1010/XI-2 22-9(42)-17-T.C. 62-U.P. GST Rules-2017-Order(256)-2022 - Uttar Pradesh SGST x x x x x Extracts x x x x x ..... rule 89 of the said rules, in sub-rule (1),- (a) after the words "claiming refund of", the words, brackets and figures "any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 or" shall be inserted; (b) the first proviso shall be omitted; (c) in the second proviso, for the words "Provided further that", the words "provided that" shall be substituted; (d) In the third proviso, for the words "Provided also that", the words "Provided further that" shall be substituted. Amendment of rule 96 13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, " FORM GSTR-3 or FORM GSTR-3B, as the case may be&qu ..... x x x x x Extracts x x x x x Uttar Pradesh Goods and Services Tax (Fifty-Sixth Amendment) Rules, 2022 - 1010/XI-2 22-9(42)-17-T.C. 62-U.P. GST Rules-2017-Order(256)-2022 - Uttar Pradesh SGST x x x x x Extracts x x x x x
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