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of <h1>Uttar Pradesh GST Rules Amended: Changes to Registration Cancellation, Input Tax Credit, and Refund Processes Effective May 2021.</h1> The Uttar Pradesh Goods and Services Tax (Fifty First Amendment) Rules, 2021, amends the Uttar Pradesh GST Rules, 2017. Effective from May 2021, these amendments include changes to rules regarding the cancellation of registration, input tax credit adjustments, refund claims, and the release of withheld refunds. Specific modifications include the insertion of provisions for extending time periods for registration cancellation, cumulative input tax credit adjustments for April and May 2021, and the introduction of new forms for refund applications and withdrawals. The amendments aim to streamline GST processes and provide clarity on procedural aspects.
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