https://www.taxtmi.com/notifications?id=141860 The Uttar Pradesh Goods and Services Tax (Forty fourth Amendment) Rules, 2020 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with retrospective effect from 9 October 2018. Rule 89(4B) is substituted to regulate refund of unutilised input tax credit on zero-rated supplies without payment of tax where specified exemption or customs notifications have been availed. Rule 96(10) is also substituted to condition refunds of integrated tax paid on exports of goods or services on non-availment of specified exemption benefits, subject to limited exceptions for capital goods under the Export Promotion Capital Goods Scheme. en-us Tue, 29 Sep 2020 00:00:00 +0530 Thu, 25 Jun 2026 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141860 The Uttar Pradesh Goods and Services Tax (Forty fourth Amendment) Rules, 2020 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with retrospective effect from 9 October 2018. Rule 89(4B) is substituted to regulate refund of unutilised input tax credit on zero-rated supplies without payment of tax where specified exemption or customs notifications have been availed. Rule 96(10) is also substituted to condition refunds of integrated tax paid on exports of goods or services on non-availment of specified exemption benefits, subject to limited exceptions for capital goods under the Export Promotion Capital Goods Scheme. Notifications GST - States Tue, 29 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141860