TaxTMI 
TaxTMI 
THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRTEENTH AMENDMENT) RULES, 2018
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....ax Rules, 2017, hereinafter referred lo as the said rules, in rule 3, in sub-rule (3A), for the words "ninety days", the words "one hundred and eighty days" shall be substituted; Amendment in rule 7 3. In the said rules, in rule 7, in the Table, (a) in serial number 1, in column number (3), for the words "one per cent.", the words "half per cent of the turnover in the State" shall be substituted and be deemed to have been substituted with effect from 1st January. 2018; (b) in serial number 2, in column number (3), for the words "two and a half per cent ". the words "two and a half per cent of the turnover in the Stare" shall be substituted and be deemed to have been substituted with effect from 1st January; 2018; (c) in serial number 3, in column number (3), for the words "half per cent.", the words "half per cent of the turnover of taxable supplies of goods in the State" shall be substituted and be deemed to have been substituted with effect from 1st January, 2018; Amendment in rule 20 4. In the said rules, in rule 20, the proviso shall be omitted; Amendment in rule 24 5. In the said rules. in rule 24, in s....
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....e value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India."; Amendment in rule 54 8. In the said rules, in rule 54, after sub-rule (1) the following sub-rule shall be inserted, namely:- "(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or as the case may be a credit or debit note lo transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services lax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; (ii) a consecutive serial number not exceeding ....
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....xtraordinary, Part II, Section 3, Sub section (i), vide number G.S.R 1272(E) dated the 13rd October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the 13th October, 2017, or all of them, 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" Amendment in rule 96 11. In the said rules, in rule %,- (a) in sub-rule (1), for the words "an exporter", the words "an exporter of goods" shall be substituted and be deemed to have been substituted on 23rd October, 2017; (b) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods" shall be substituted and be deemed to have been substituted on 23rd October, 2017; (c) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the wo....
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....ation as may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one Stale to a job worker located in any other State, the e-way bill shall be generated by tie principal irrespective of the value of the consignment: Provided further dial where handicraft goods are transported from one Slate in another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment, Explanation 1.-for the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in notification No. KA.NI.-2-1414/XI-9(15)/17-U.P. Act-1-2017-Order-(48)-2017 dated 27-09-2017 as amended from time to time. Explanation 2.-For the purposes of this rule, die consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan. as the ease may be, issued in respect of the said consignment and also includes the central tax, State ....
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....s known at the time of commencement of the movement of goods. Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the informatio....
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....verified in transit in accordance with the provisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- TABLE Sr. No. Distance Validity period (1) (2) (3) 1 Upto 100 km One day 2 For every 100 km or part thereof thereafter One additional day Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation.-For the purposes of thi....
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....l), natural gas or aviation turbine fuel; and (g) where the goods being transported are treated as no supply under Schedule III of the Act. Explanation.-The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods (1) (2) 1 Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2 Kerosene oil sold under PDS 3 Postal baggage transported by Department of Posts 4 Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5 Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) 6 Currency 7 Used personal and household effects 8 Coral, unworked (0508) and worked coral (9601)"; Amendment in rule 38A 13. In the said rules, in rule 138A, in sub-rule (5), for the words "Notwithstanding anything contained", the words "Notwithstanding anything contained in" shall be substituted with effect from 1st February. 2018, Amendment in rule 138B 14. In the said ....
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....sp; No. Date Value No. Date Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ": Amendment in FORM GST EWB-01 and FORM GST EWB-02 16. In the sad rules, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted with effect from 1st February, 2018, namely:- "FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 GSTIN of Recipient A.3 Place of Delivery A.4 Document Number ....