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    <title>Uttar Pradesh Goods and Services Tax (Fifty Fifth Amendment) Rules, 2022</title>
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    <description>Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revise registration suspension, invoice declarations, re-credit of erroneous refunds, payment modes, interest calculation on delayed tax payment and wrongly availed input tax credit, export refund procedures, and annual return reporting. The amendments also update FORM GSTR-3B, FORM GSTR-9, FORM GSTR-9C, FORM GST PMT-03A, FORM GST PMT-06, FORM GST PMT-07, FORM GST PMT-09 and FORM GST RFD-01, while omitting rule 95A and FORM GST RFD-10B with retrospective effect.</description>
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