Uttar Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2017

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....7, 2017 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. I of 1904), the Governor on the recommendation of the Council is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017....

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....supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund"; 3.  Amendment of rule 96A In the said rules, in rule 96A, in sub-rule (l), in clause (a), after the words "after the expiry of three months", the words ", or such further period as may be allowed by the Commissioner....

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.... 12                       " (b) for "Statement-4", the following Statement shall be substituted, namely:- "Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details ....