TMI BlogUttar Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act, 2017 (U.P. Act no. 1 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 the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:- THE UTTAR PRADESH GOODS AND SERVICES TAX (NINTH AMENDMENT) RULES, 2017 Short title and commencement 1. (1) These rules may be call ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." shall be inserted: Amendment of rule 96 4. In the said rules, in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:- "Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in the Table 6A furnished under the first proviso shall be auto-d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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