TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018
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....he Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018, (2) Unless otherwise specified, they shall be deemed to have come into force with effect from 29 December, 2017. 2. Amendment of rule 17.- In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely :- "(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of sub-section (9) of section 25 shall be applicable to the territory of India."; 3. Amendment of rule 19.- In the said rules, in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely :- "(IA). Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify."; 4. Amendment of rule 89.- In the said rules, in rule 89, for sub....
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....received on which the supplier has availed the benefit of notification No. KA.NI.- 2-1696/XI-9(42)/17-U.P. GST Rules-2017-Order-(71) -2017 dated 16-11-2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. KA.NI.- 2-1663/XI-9(15)/17-U.P. GST Rules-2017-Order-(73) -2017 dated 16-11-2017 or notification No. 41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted."; 5. Amendment of rule 95. - In the said rules, in rule 95 - (a) for sub-rule (1), the following sub-rule shall be substituted, namely :- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in ever....
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....etails of Authorised Signatory First Name Middle Name Last Name Photo Gender Male/Female/Others Designation Date of Birth DD/MM/YYYY Father's Name Nationality Aadhaar, if any Address of the Authorised Signatory Address line 1 Address line 2 Address line 3 2. Date of commencement of the online service in India. DD/MM/YYYY 3 Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1. 2. 3. 4 Jurisdiction Center Bengaluru West, CGST Commissionerate 5 Details of Bank Account of representative in India (if appointed) Account Number Type of account Bank Name Branch Address IFSC 6 Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form 7 Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of ....
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....ors to be filed in the following format: Declaration for Authorised Signatory (Separate for each signatory) I --- (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that << name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Goods and Service Tax Act, 2017. All his actions in relation to this business will be binding on me/ us. Signatures of the persons who is in charge. S. No. Full Name Designation/Status Signature 1. Acceptance as an authorised signatory I << (Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory Place (Name) Date: Designation/Status Instructions - 1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for....
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....tory Designation/Status Instructions :- 1. Terms Used :- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. Refund applications has to be filed in the same State in which the Unique Identity Number has been allotted. 3. For refund purposes only those invoices may be entered on which refund is sought."; 10. Amendment of Form GST RFD-10.- In the said rules, for FORM GST RFD-10, the following form shall be substituted, namely :- "FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN : 2. Name : 3. Address 4. Tax Period (Quarter) <DD/MM/YY> : From <DD/MM/YY> To 5. ARN and date of GSTR 11 <DD/MM/YY> : ARN <.............> Date 6. Amount of Refund Claim : < INR><In Words> State Central Tax State /UT Tax Integrated Tax Cess &nbs....