TaxTMI 
TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Twenty Seventh Amendment) Rules, 2019
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....r Pradesh Goods and Services Tax (Twenty Seventh Amendment) Rules, 2019. (2) They shall come into force with effect from the date of their publication in the Gazette. Amendment in Chapter-Il 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),in Chapter-Il, in the heading, for the words "Composition Rules", the words, "Composition Levy" shall be substituted. Amendment of rule 7 3. In the said rules, in rule 7,in the Table, against serial number (3), in column (3), for the word "goods", the words, "goods and services" shall be substituted. Amendment of rule 8 4. In the said rules, in rule 8, in sub rule (l), (a) the first proviso shall be omitted; (b) in the second proviso, for the words "Provided further", the word "Provided" shall be substituted. Amendment of rule 11 5. In the said rules, for rule I l, the following rule shall be substituted, namely:- "11 Separate registration for multiple places of business within a State or a Union territory.-(l) Any person having multiple places of business within a State or a Union territory, requiring a separate ....
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....d under subrule (l) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39. (4) The suspension of registration under sub-rule (l) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect." Insertion of rule 41 A 7. In the said rules, after rule 41, the following rule shall be inserted, namely:- "Rule 41 A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.-(l) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 1 1 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, either directly or throug....
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....ecipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; (g) serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply; (h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (i) signature or digital signature of the supplier or his authorised representative." Amendment of rule 80 11. In the said rules, in rule 80, in sub-rule (3), after the words "Every registered person", the words, brackets and figures "other than those referred to in the proviso to sub-section (5) of section 35," shall be inserted. Amendment of rule 83 12. In the said rules, in rule 83, (a) in sub-rule (l), in clause (a), for the words "Central Board of Excise" the words "Central Board of Indirect Taxes" shall be substituted; (b) in sub-rule (3), in the second proviso, for the words "eighteen months", the words "thirty months" shall be substituted; (c) for sub-rule (8), the following sub-rule shall be substituted, namely:- "(8) A goo....
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....rder issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.", (b) in sub-rule (3), the following proviso shall be inserted, namely:- "Provided that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued." Amendment of rule 92 17. In the said rules, in rule 92, in sub-rule (4), the following provisos shall be inserted, namely:- "Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer: Provided further that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.". Amendment of rule 96A 18. In the said rules, in rule 96A (a) in the marginal heading, for the words "Refund of integrated tax paid on export", the word "Export" shall be substituted; (b) in sub-rule (l), in clause (b), after the words "convertible foreign exchange", the words "or in Indian rupees, wher....
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....y tax under the composition scheme or withdraw from the said scheme". Amendment in FORM GSTR-4 24. In the said rules, in FORM GSTR -4,- (a) in clause 6, for the Table, the following Table shall be substituted, namely:- "Rate of tax Total Turnover Out of turnover reported in (2), turnover of services Composition tax amount Central Tax State/UT Tax 1 2 3 4 5"; (b) in clause 7, for the Table, the following Table shall be substituted, namely:- Quarter Rate Original details Revised details Total Turnover Out of turnover reported in (3), turnover of services Central Tax State/UT Tax Total Turnover Out of turnover reported in (7), turnover of services Central Tax State/ Tax UT 1 2 3 4 5 6 7 8 9 10"; Amendment in FORM GST RFD-01 25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- "DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name - Designation / Status". Amend....