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of <h1>Uttar Pradesh GST Amendment: Rule 117 and Rule 138 Revised for E-Way Bill Requirements and Compliance Procedures.</h1> The Uttar Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2018, amend the existing GST rules in Uttar Pradesh. Key changes include revisions to Rule 117, requiring registered persons availing a specific scheme to submit a statement in FORM GST TRAN 2 by March 31, 2018. Rule 138 is replaced to mandate the generation of an e-way bill for goods movement exceeding Rs. 50,000. The amendment outlines detailed procedures for e-way bill generation, including exceptions and validity periods. Additional amendments cover document requirements during conveyance, verification processes, and forms related to e-way bills and invoice references. These rules aim to enhance compliance and streamline goods transportation under GST.
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