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of <h1>Uttar Pradesh GST Rules Amended: Changes to Refunds, Consumer Welfare Fund, and Key Tax Forms.</h1> The Uttar Pradesh Goods and Services Tax (Sixteenth Amendment) Rules, 2018, effective from April 18, 2018, amends the Uttar Pradesh GST Rules, 2017. Key amendments include changes to rule 89 regarding the refund of input tax credit for inverted duty structures and the complete substitution of rule 97, which pertains to the Consumer Welfare Fund. The fund will receive state tax amounts and income from investments, and a Standing Committee will oversee its management and utilization. Additional amendments involve modifications to forms GST ITC-03, GSTR-10, and DRC-07, detailing procedures for final returns and order summaries.
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