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THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRD AMENDMENT) RULES, 2017

GST - States - KA.NI.-2-1278/XI-9(42)/17 - Dated:- 7-9-2017 - Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION No. KA.NI.-2-1278/XI-9(42)/17-U.P. GST Rules-2017-Order-(44)-2017 Lucknow: Dated: September 7, 2017. In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. I of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make .....

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f 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 inserted and be deemed to have been inserted with effect from 29th June, 2017. Amendment of rule 24 4. In the said rules, in rule 24, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted a .....

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ction 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. . Amendment of rule 40 6. In the said rules, in rule 40, in sub-rule (1), for clause (b), the following clause shall be substituted and be deemed to have been substituted with effect from the 1st day of July, 2017, namel .....

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sioner 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 SUPPLY MEANT FOR EXPORT/SUPPLY TO SU UNIT OR SEZ DEVELOPER FOR AUTHOR .....

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y, 2017, namely:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, .....

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screpancies, 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 .....

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ient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. , (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable .....

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stituted with effect from 1st July 2017. Amendment of rule 103 12. In the said rules, for rule 103, the following rule shall be substituted 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 submiss .....

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assies /others State /UT - District - PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of E .....

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rized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Male, Female, Other Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (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? Y .....

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horizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 11. Verification I hereby solemnly affirm and declare that the information given herein above is true .....

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