TMI BlogUttar Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... ces Tax Rules, 2017 :- THE UTTAR PRADESH GOODS AND SERVICES TAX (ELEVENTH AMENDMENT) RULES, 2018 1. Short title and commencement (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 21 st day of December, 2017. 2. Amendment of FORM GSTR-I In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules (1) in FORM GSTR-1, for Table - 6, the following table shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6C. Deemed exports ; (2) in FORM GST RFD-01,- (a) in Table 7, in clause (h), for the words Recipient of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( c) after Statement 5A, the following Statement shall be inserted, namely:- Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Serial Number Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid No. Date Taxable Value Integrated Tax Central Tax State /Union Territory Tax Cess 1 2 3 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST /SGST Act have not been complied with in respect of the amount refunded. Signature Name Designation / Status ; (3) in FORM GST RFD-01A,- (a) in Table 7, in clause (g), for the words Recipient of deemed export , the words Recipient of deemed export/ Supplier of deemed export shall be substituted; (b) after the DECLARATION [rule 89(2)(f)],the following declaration shall be inserted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Number Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax No. Date Taxable Value Integrated Tax Central Tax State/Union Territory Tax 1 2 3 4 5 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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