GST rule amendments expand section 74A procedures, add a waiver mechanism under section 128A, and revise appeals, invoices, and forms. Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 update invoice issuance, demand and refund procedures, filing timelines, and prescribed forms, while inserting repeated references to section 74A across tax, interest, penalty, and proceedings-related provisions. A new rule 164 creates an electronic mechanism for waiver of interest or penalty, or both, under section 128A for demands under section 73, with prescribed application forms, notice and reply stages, approval and rejection orders, deemed approval in default, and restoration of withdrawn appeals in specified cases. The amendment also revises appeal pre-deposit limits, cancellation and suspension forms, and several reporting and intimation forms.
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GST rule amendments expand section 74A procedures, add a waiver mechanism under section 128A, and revise appeals, invoices, and forms.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 update invoice issuance, demand and refund procedures, filing timelines, and prescribed forms, while inserting repeated references to section 74A across tax, interest, penalty, and proceedings-related provisions. A new rule 164 creates an electronic mechanism for waiver of interest or penalty, or both, under section 128A for demands under section 73, with prescribed application forms, notice and reply stages, approval and rejection orders, deemed approval in default, and restoration of withdrawn appeals in specified cases. The amendment also revises appeal pre-deposit limits, cancellation and suspension forms, and several reporting and intimation forms.
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