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of <h1>Uttar Pradesh GST Rules Amended: New Provisions for Pending Returns, Input Tax Credit, and Updated Forms Introduced.</h1> The Uttar Pradesh Goods and Services Tax (Twentieth Amendment) Rules, 2018, effective from September 4, 2018, introduce several amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017. Key changes include provisions for dropping proceedings if pending returns are filed and dues paid, allowing input tax credit on documents missing certain particulars, and modifications to rules regarding turnover and refund claims. New forms, such as FORM GST REG-20 and FORM GST ITC-04, are introduced, and existing forms like FORM GSTR-9 and FORM GST EWB-01 are amended to reflect these updates. These changes aim to streamline GST processes and compliance.
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