GST rules amendment updates zero-rated supply refunds, registration amendments, and prescribed forms for UIN and export claims. The Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018 amend the Uttar Pradesh GST Rules, 2017 with effect from the dates specified in the notification. The amendments introduce India-wide applicability of a Unique Identity Number, restrict retrospective amendment of registration particulars except by Commissioner's order, and substitute the refund formula and definitions for zero-rated supplies without payment of tax. They also revise refund procedures, update prescribed forms for registration, inward supply statements and refund applications, and modify FORM GST DRC-07.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rules amendment updates zero-rated supply refunds, registration amendments, and prescribed forms for UIN and export claims.
The Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018 amend the Uttar Pradesh GST Rules, 2017 with effect from the dates specified in the notification. The amendments introduce India-wide applicability of a Unique Identity Number, restrict retrospective amendment of registration particulars except by Commissioner's order, and substitute the refund formula and definitions for zero-rated supplies without payment of tax. They also revise refund procedures, update prescribed forms for registration, inward supply statements and refund applications, and modify FORM GST DRC-07.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
