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

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..... ation 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 Governor .....

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..... the person 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 t .....

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..... making such export 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. .....

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