https://www.taxtmi.com/notifications?id=145000 The Uttar Pradesh Goods and Services Tax (Fifty-Ninth Amendment) Rules, 2023 revise registration, invoice, refund, appeal, and return-filing procedures. The amendments introduce biometric Aadhaar authentication and document verification for specified registrations, update invoice particulars for electronic commerce and online service supplies to unregistered recipients, and strengthen input tax credit reversal and outward supply compliance through rules 37, 37A, 59, 87 and 88C. They also modify refund documentation for unregistered persons, rework appellate filing and withdrawal mechanisms, and substitute several forms and return tables to reflect the revised compliance framework. en-us Mon, 20 Mar 2023 00:00:00 +0530 Wed, 24 Jun 2026 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145000 The Uttar Pradesh Goods and Services Tax (Fifty-Ninth Amendment) Rules, 2023 revise registration, invoice, refund, appeal, and return-filing procedures. The amendments introduce biometric Aadhaar authentication and document verification for specified registrations, update invoice particulars for electronic commerce and online service supplies to unregistered recipients, and strengthen input tax credit reversal and outward supply compliance through rules 37, 37A, 59, 87 and 88C. They also modify refund documentation for unregistered persons, rework appellate filing and withdrawal mechanisms, and substitute several forms and return tables to reflect the revised compliance framework. Notifications GST - States Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145000