TMI BlogUttar Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... RULES, 2017 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from 15th of November, 2017. Amendment of rule 43 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of an notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. ' Insertion of Rule 109A 6 In the said rules, after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority-(1) Any person aggrieved by any decision or order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed or fully exempt supplies. Signature Name Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from--to----, claimed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1 2 3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1 2 3) 1 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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