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Uttar Pradesh Goods and Services Tax (Twenty Seventh Amendment) Rules, 2019

..... use (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no. KA.NI-2-805/XI-9(47)/17-U.P. Act-1-2017-Order-(34)-2019, dated 28 May, 2019: NOTIFICATION No. KA.NI-2-805/XI-9(47)/17-U.P. Act-1-2017-Order-(34)-2019 Lucknow : Dated : 28 May, 2019 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 the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017, namely :- Short title and Commencement 1. (1) These rules may be called the . (2) They shall come into force with effect from the date of their publication in the Gazette. Amendment in Chapter-Il 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),in Chapter-Il, in the heading, for the words "Composition Rules", the words, "Composition Levy" shall be substituted. Amendment of rule 7 3. In the said rules, in rule 7,in the Table, ag .....

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..... from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22. (2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may, after affording the said person a reasonable opportunity of being heard, suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22. (3) A registered person, whose registration has been suspended under subrule (l) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39. (4) The suspension of registration under sub-rule (l) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect." Insertion of rule 41 A 7. In the said rules, after rule 41, the following rule shal .....

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..... n section 34 shall contain the following particulars, namely: (a) name, address and Goods and Services Tax Identification (b) Number of the supplier; (b) nature of the document; (c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as - and / respectively, and any combination thereof, unique for a financial year; (d) date of issue of the document; (e) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (f) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; (g) serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply; (h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (i) signature or digital signature of the supplier or his authorised representative. Amendment of rule 80 11. In the said rules, in rule 80, in sub-rule (3), after the words "Ever .....

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..... ment of rule 89 15. In the said rules, in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely:- "(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;". Amendment of rule 91 16. In the said rules, in rule 91, (a) in sub-rule(2), the following proviso shall be inserted, namely:- "Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.", (b) in sub-rule (3), the following proviso shall be inserted, namely:- "Provided that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued." Amendment of rule 92 17. In the said rules, in rule 92, in sub-rule (4), the following provisos shall be inserted, namely:- "Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidat .....

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..... rs to the place of business for which a separate registration has been obtained under rule 11. . Amendment in FORM GST PCT-5 23. In the said rule, in FORM GST PCT-5, in the Table, after serial number 5 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 6 To furnish information for generation of e-way bill 7 To furnish details of challan in FORM GST ITC-04 8 To file an application for amendment or cancellation of enrolment under rule 58 9 To file an intimation to pay tax under the composition scheme or withdraw from the said scheme . Amendment in FORM GSTR-4 24. In the said rules, in FORM GSTR -4,- (a) in clause 6, for the Table, the following Table shall be substituted, namely:- Rate of tax Total Turnover Out of turnover reported in (2), turnover of services Composition tax amount Central Tax State/UT Tax 1 2 3 4 5 ; (b) in clause 7, for the Table, the following Table shall be substituted, namely:- Quarter Rate Original details Revised details Total Turnover Out of turnover reported in (3), turnover of services Central Tax State/UT Tax Total Turnover Out of turnover reported in (7), turnover of services Central Tax State/ Tax UT 1 .....

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..... b) after clause 17, the following shall be inserted, namely:- 18. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 15 (item (a)), if any Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7 Admitted amount [in the Table in sub-clause (a) of clause 15 (item (a))] Amendment in FORM GST APL-05 28. In the said rules, in FORM GST APL-05 ,- (a) in clause 14,- (i) in sub-clause (a), in the Table, for the brackets, figures and words (20% of disputed tax) , the brackets, figures, words and letters (20% of disputed tax/cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess) shall be substituted; (ii) in sub-clause (b), for the brackets, words and figures (pre-deposit 20% of the disputed admitted tax and Cess) , the brackets, words, figures and letters (pre-deposit of 20% of the disputed admitted tax and cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respe .....

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