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of <h1>Uttar Pradesh GST Rules Amended: Changes in Filing, Input Tax Credit, and Form Omissions Effective October 2022.</h1> The Uttar Pradesh Goods and Services Tax (Fifty-Sixth Amendment) Rules, 2022, effective from October 1, 2022, introduce several amendments to the Uttar Pradesh GST Rules, 2017. Key changes include the insertion of clauses in Rule 21 regarding the non-filing of returns for specified periods, modifications in Rule 36 related to input tax credit documentation, and updates in Rule 37 concerning payment and re-availment of input tax credit. Additionally, several rules and forms, including GSTR-1A, GSTR-2, and GSTR-3, have been omitted. Various other rules have been amended to streamline GST procedures and compliance.
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