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of <h1>Uttar Pradesh GST Rules Amended: New Provisions for Tax Payment, Form Revisions, and E-Way Bills Introduced.</h1> The Uttar Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017, effective from a date appointed by the State Government, introduce several amendments to the existing GST rules. Key changes include the insertion of sub-rule 3A in rule 3, allowing provisional registrants to opt for tax payment under section 10 from October 1, 2017. Rule 120A permits the revision of FORM GST TRAN-1 declarations. Amendments to rules 122, 124, 127, and 138 address technical member salaries, termination provisions, performance reporting, and e-way bill requirements for interstate transport of goods. Changes to FORM GST TRAN-1, FORM GSTR-4, and FORM GST EWB-1 are also detailed, with some amendments retroactively effective from July 1, 2017.
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