TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Twenty Eight Amendment) Rules, 2019
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.... (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Twenty eighth Amendment) Rules, 2019. (2) Save as otherwise provided they shall come into force with effect from the date of their publication in the Gazette. 2. Amendment of rule 41. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 41, in sub-rule (1), after the proviso, the following explanation shall be inserted, namely: - "Explanation: - For the purpose of this sub-rule, it is hereby clarified that the "value of assets" means the value of the entire assets of the business, whether or not input tax credit has been availed thereon.". 3. Amendment of rule 42. In the said rules, in rule 42, with effect from 1st April, 2019,- (a) in sub rule (1),- a. in clause (f), the following Explanation shall be inserted, namely :- "Explanation: for the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, value of T4 shall be zero during the construction phase because inputs and input services will be commonly used for const....
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....or input tax credit of central tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B or through FORM DRC-03;"; f. in clause (m), for the words "added to the output tax liability of the registered person", the words, letters and figures "reversed by the registered person in FORM GSTR-3B or through FORM DRC-03" shall be substituted; (b) in sub rule (2), for the words "The input tax credit", the words, figures and bracket "Except in case of supply of services covered by clause (b) of paragraph 5 of the Schedule Il of the Act, the input tax credit" shall be substituted; (c) in clause (a) of sub-rule (2), for the words "added to the output tax liability of the registered person", the words, letters and figures "reversed by the registered person in FORM GSTR-3B or through FORM DRC-03" shall be substituted; (d) after sub rule (2), the following sub rules shall be inserted, namely :- "(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for each ongoing project or project which commences on or af....
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.... or first occupation takes place of the project. (4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for commercial portion in each project, other than residential real estate project (RREP), which underwent transition of input tax credit consequent to change of rates of tax on the 1st April, 2019 in accordance with notification No. KA.NI .- 2-842/XI-9(47)/17-U.P. Act-1-2017-Order-(09)-2017 Dated 30th June, 2017, as amended for the entire period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, in the following manner. (a) The aggregate amount of common credit on commercial portion in the project (C3 aggregate_comm) shall be calculated as under, C3 aggregate_comm =[aggregate of amounts of C3 determined under sub- rule (1) for the tax pe....
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....ertaining to each project shall be carried out as per sub-rule (3).". 4. Amendment of rule 43. In the said rules, in rule 43, with effect from 1st April, 2019,- (i) in sub rule (1),- (a) in clause (a), after the words, letters and figures "FORM GSTR-2", the words, letters and figure "and FORM GSTR-3B" shall be inserted; (b) in clause (b), after the letters and figure "FORM GSTR-2", the words, letters and figures "and FORM GSTR-3B" shall be inserted; (c) after clause (b), the following explanation shall be inserted, namely: - "Explanation: For the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule Il of the said Act, the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero rated supplies, shall be zero during the construction phase because capital goods will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are n....
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.... (Te^final) shall be calculated finally for the entire period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, for each project separately, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, as under: Te^final= [(E1+ E2 + E3) /F] x Tc^final, Where,- E1= aggregate carpet area of the apartments, construction of which is exempt from tax E2= aggregate carpet area of the apartments, supply of which is partly exempt and partly taxable, consequent to change of rates of tax on 1^st April, 2019, which shall be calculated as under, - E2= [Carpet area of such apartments] x [V1/ (V1+V2)],- Where,- V1 is the total value of supply of such apartments which was exempt from tax; and V2 is the total value of supply of such apartments which was taxable E3 = aggregate carpet area of the apartments, construction of which is not exempt from tax, but have not been booked ....
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....bered the following Explanation shall be inserted, namely :- "Explanation 2: For the purposes of rule 42 and this rule,- (i) the term "apartment" shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (ii) the term "project" shall mean a real estate project or a residential real estate project; (iii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (iv) the term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP; (v) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (vi) "Residential apartment" shall mean an apartment intended for residential use as declared to the Real Estate Regulatory Authority or to competent authority; (....
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....tax and State tax or Union territory tax, as the case may be, in any order: Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central 6. Amendment of rule 100. In the said rules, for rule 100, with effect from 1st April, 2019, the following rule shall be substituted, namely :- "100. Assessment in certain cases.- (1) The order of assessment made under sub- section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM GST DRC-01, and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15 and summary thereof shall be uploaded electronically in FORM GST DRC-07. (3) The order of assessment under sub-section (1) of section 64 shall be is....
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....n respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub- section (9) of section 74 or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06. (5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Where a rectification of the order has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08.". 8. Amendment of FO....
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.... Total Signature Name Designation Jurisdiction Address Note - Only applicable fields may be filled up. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.". 10. Amendment of FORM GST DRC-07. In the said rules, for FORM GST DRC-07, with effect from 1st April, 2019, the following FORM shall be substituted, namely :- "FORM GST DRC-07 [See rule 100(1), 100(2), 100(3) & 142(5)] Summary of the order Reference No. - Date - 1. Details of order : (a) Order No. : (b) Order date : (c) Financial year: (d) Tax period: From --- To 2. Issues involved : 3. Description of goods/services (if applicable): Sr. No. HSN code Description 4. Section(s) of the Act under which d....
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....y, after rectification: (Amount in Rs.) Sr. No. Tax Rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total You are hereby directed to make the payment by failing which proceedings shall be initiated against you to recover the outstanding dues. Signature Name Designation Jurisdiction Address To ________(GSTIN/ID) ________Name _______(Address) Note - Only applicable fields may be filled up. Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not mandatory. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act. Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being withd....
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.... 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. Place of Supply (POS) details shall be required only if demand is created under IGST Act.". 13. Amendment of FORM GST ASMT-15. In the said rules, for FORM GST ASMT-15, with effect from 1st April, 2019, the following FORM shall be substituted, namely :- "FORM GST ASMT-15 [See rule 100(2)] Reference No .: To Date: _________ (GSTIN/ID) _________Name _________ (Address) Tax Period : F.Y. : SCN reference no. : Date : Centre's Assessment order under section 63 Preamble - << standard >> The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act. OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period as your registration has been cancelled under sub-section (2) of section 29 with effect from- Whereas, no reply was filed by you or your reply was duly considered durin....