GST Rule Amendments: revised refund formula for inverted duty credit and enhanced compliance measures including cess deposit obligations. The notification amends Uttar Pradesh GST Rules to prescribe a specific formula for refunds arising from inverted duty structures, defining Net ITC and Adjusted Total Turnover, and requires that refund equals the computed maximum refund amount less tax payable on inverted-rated supplies. It deems certain valuation additions as paid for credit adjustment, extends a time limit from one year to eighteen months, mandates deposit of fifty per cent of specified cess amounts into the Fund, and empowers the Authority to direct price reductions, return of amounts with interest, fund deposits, penalties and registration cancellation where benefits are not passed on. Various forms and declarations are also revised.