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TMI BlogTHE UTTAR PRADESH GOODS AND SERVICES TAX (THIRD AMENDMENT) RULES, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... E UTTAR PRADESH GOODS AND SERVICES TAX (THIRD AMENDMENT) RULES, 2017 Short title and Commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Third Amendment) Rules, 2017. (2) Save as otherwise provided, they shall be deemed to have come into force on 17th August 2017. Amendment of rule 3 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted. Amendment of rule 17 In the said rules, in rule 17, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.". Amendment of rule 46 7. In the said rules, in rule 46, for the third proviso, the following proviso shall be substituted, namely:- "Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX" or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.". Amendment of rule 83 9. In the said rules, in rule 83, in sub-rule (3), in the second proviso, for the word "sub-section", the word "sub-rule" shall be substituted and be deemed to have been substituted with effect from 1st July 2017. Amendment of rule 87 10. In the said rules, in rule 87,- (a) in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and be deemed to have been substituted with effect from 1st July, 2017, namely:- "103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling." Amendment of form GST REG-01 13. In the said rules, in "FORM GST REG-01" after serial no. 15 appearing under the heading 'Instructions for submission of Application for Registration', the following serial shall be inserted, namely:- "16. Government departments applying for registration as suppliers may not furnish Bunk Account details."; Amendment of form GST REG-13 14. In the said rules, for "FORM GST REG-13", the following Form shall be substituted and be deemed to have been substituted with effect from 22nd June, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded 10 The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act.] Amendment of form GST TRAN-1 15. in the said rules, FORM GST TRAN-1 in Serial No. 7,- (a) in item (a), (i) in the heading for the figures and words "140 (4)(b) and 140(6)", the figures, letters and word "140 (4)(b), 140(6) and 140 (7)"; (ii) in the Table, in the heading of column (2) for the letters, words and figure "HSN (at 6 digit level) "the letters and words "HSN as applicable" shall be substituted and be deemed to have been substituted with effect from 1st July, 2017. (b) in item (b),- (i) for the figures and bracket, "140 (5)", the figures, brackets and words "140(5) and section 140(7)"; (ii) in the table, in the heading of column I for the words "name of the supplier" the words "registration number of the suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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