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THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRTEENTH AMENDMENT) RULES, 2018

GST - States - KA. NI-2-155/XI-9(42)/17 - Dated:- 31-1-2018 - Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-155/XI-9(42)/17-U.P. GST Rules-2017-Order(103)-2018 Lucknow : Dated : January 31, 2018 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services 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 .....

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undred and eighty days" shall be substituted; Amendment in rule 7 3. In the said rules, in rule 7, in the Table, (a) in serial number 1, in column number (3), for the words "one per cent.", the words "half per cent of the turnover in the State" shall be substituted and be deemed to have been substituted with effect from 1st January. 2018; (b) in serial number 2, in column number (3), for the words "two and a half per cent ". the words "two and a half per c .....

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endment in rule 24 5. In the said rules. in rule 24, in sub-rule (4), for the figures, letters and word "31st December, 2017", the figures, letters and word "31st March, 2018" shall be substituted; Insertion of rule 31A 6. In the said rules, after rule 31, the following rule shall be inserted, namely:- "31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respec .....

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tate, whichever is higher. Explanation:-For the purposes of this sub-rule, the expressions- (a) "lottery run by State Governments" means a lottery not allowed to be sold in any State other than the organizing State; (b) "lottery authorised by State Governments" means a lottery which is authorised to be sold in State(s) other than the organising State also; and (c) "Organising State" has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of th .....

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aggregate value of exempt supplies shall exclude:- (a) the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integraled Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part 11, Section 3, Sub section (i), vide number GSR 1338(0) dated the 27th October, 2017; (b) the value of services by way of accepting deposits, extending loans or advances in so far as the .....

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following sub-rule shall be inserted, namely:- "(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or as the case may be a credit or debit note lo transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services lax Identification Number of the registered person having the same PAN and same State code as the Input Service Dist .....

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Distributor; (v) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (vi) taxable value, rate and amount of the credit to be transferred; and (vii) signature or digital signature of the registered person or his authorised representative. (b) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services,"; Amendment in rule 55 9. In the said rules, after rule 55, the following rule shall be inserte .....

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shall be substituted, namely :- "(4A) In the case of supplies received on which the supplier has availed the benefit of, notification No. KA.NI.-2-1696/Xl-9(42)/17-U.P, GST Rulcs-2017-Order-(71)-2017 dated 16-11-2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. KA.NI.-2-16 .....

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ication No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted" Amendment in rule .....

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he system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods " shall he substituted and be deemed to have been substituted on 23rd October. 2017; (d) for sub-rule (9), the following sub-rules shall be substituted and be deemed to have been substituted on 23rd October, 2017; "(9) The application for re .....

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-2017-Order-(73)-2017 dated 16-11-2017 or notification No 41/2017-iniegrated Tax (Rate) dated the 23rd October. 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October. 2017 or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India. Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Custo .....

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signment value exceeding fifty thousand rupees- (i) in relation to a supply, or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement or such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such oilier information as may be required at the common portal and a unique number will be generated on the said portal: Provided that where .....

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Explanation 1.-for the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in notification No. KA.NI.-2-1414/XI-9(15)/17-U.P. Act-1-2017-Order-(48)-2017 dated 27-09-2017 as amended from time to time. Explanation 2.-For the purposes of this rule, die consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan. as the ease may be, issued in .....

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ation in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways or by air or vessel, die e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on die common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of leading, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the g .....

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gnment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the consignor to the pl .....

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e e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to anoth .....

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ay not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who h .....

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be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common po .....

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an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e- way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transi .....

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Validity period (1) (2) (3) 1 Upto 100 km One day 2 For every 100 km or part thereof thereafter One additional day Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in .....

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urnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection w .....

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goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods within such areas in a state and for values not exceeding such amount as the commissioner of state tax, in consultation with the Chief Commissioner of central tax goods, may notify; (e) where the goods, ot .....

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of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1 Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2 Kerosene oil sold under PDS 3 Postal baggage transported by Department of Posts 4 Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5 Jewellery, goldsmiths' and .....

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proviso, for the words "carried out by any", the words "carried out by any other" shall be substituted with effect from 1st February, 2018; Amendment in FORM GST RFD-01A 15. (a) In the said rules, after Statement 1A, the following Statements shall be inserted, namely:- "Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Inte- grated tax Cess BRC/ FIRC Inte- grated tax and cess involved in debit note, .....

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ement 3A, the following Statement shall be inserted, namely:- "Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Inte- grated Tax Cess Inte- grated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Inte- grated tax and cess (8 + 9 + 10 - 11) No. Date Val .....

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