TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Third Amendment) Rules, 2017
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....y THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRD AMENDMENT) RULES, 2017 Short title and Commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Third Amendment) Rules, 2017. (2) Save as otherwise provided, they shall be deemed to have come into force on 17^th August 2017. Amendment of rule 3 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted. Amendment of rule 17 In the said rules, in rule 17, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government....
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....tion (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.". Amendment of rule 46 7. In the said rules, in rule 46, for the third proviso, the following proviso shall be substituted, namely:- "Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTH....
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....asis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.". Amendment of rule 83 9. In the said rules, in rule 83, in sub-rule (3), in the second proviso, for the word "sub-section", the word "sub-rule" shall be substituted and be deemed to have been substituted with effec....
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....ct from 1st July 2017. Amendment of rule 103 12. In the said rules, for rule 103, the following rule shall be substituted and be deemed to have been substituted with effect from 1^st July, 2017, namely:- "103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling." Amendment of form GST REG-01 13. In the said rules, in "FORM GST REG-01" after serial no. 15 appearing under the heading 'Instructions for submission of Application for Registration', the following serial shall be inserted, namely:- "16. Government departments applying for registration as suppliers may not furnish Bunk Account details."; Amendment of form GST REG-13 14. In the s....
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.... District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Male, Female, Other Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (....
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....reby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: (Signature) Date: Name of Authorized Person: Or (Signature) Name of Proper Officer: Designation: Jurisdiction: Place: Date: Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government. • Every person required to obtain a unique identity number shall submit the application electronically. • Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. • The application filed on the Commo....