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Uttar Pradesh Goods and Services Tax (Forty fourth Amendment) Rules, 2020

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..... the publication of the following English translation of Government notification no. 820/XI-2 20-9(42)-17-U.P. GST Rules-2017-Order(147)-2020, dated September 29, 2020 : No. 820/XI-2 20-9(42)-17-U.P. GST Rules-2017-Order(147)-2020 Dated Lucknow, September 29, 2020 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), the G .....

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..... on claiming refund of unutilised input tax credit on account of zero rated supplies without payment of tax has (a) received supplies on which the supplier has availed the benefit of the notification no. KA. NI.-2 1663/XI-9(15)-17-U.P. GST Rules-2017- Order(73)-2017, dated November 16, 2017, or notification no. 41/2017- Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of .....

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..... port of goods, shall be granted. Amendment of rule 96 3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely : (10) the persons claiming refund of integrated tax paid on exports of goods or services should not have (a) received supplies on which the benefit of the notification no. KA. NI.-2 1696/XI-9(42)-17-U.P. GST Rules-2017-Order(71)-2017, dated .....

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..... er, 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 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme. By order, ALOK SINHA, Apar Mukhya Sachiv. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanageme .....

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