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    <title>Uttar Pradesh Goods and Services Tax (Fifty third Amendment) Rules, 2022</title>
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    <description>Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revise registration, refund, annual return, reconciliation, e-way bill restriction, and form-based compliance provisions. The changes introduce bank account linkage with the registered person&#039;s Permanent Account Number and, for proprietorship concerns, the proprietor&#039;s Aadhaar number, and add an Aadhaar authentication requirement for specified registered persons for revocation, refund, and export refund procedures. The notification also updates annual return and reconciliation requirements in FORM GSTR-9 and FORM GSTR-9C, and revises several prescribed forms and instructions.</description>
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    <pubDate>Fri, 07 Jan 2022 00:00:00 +0530</pubDate>
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