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Uttar Pradesh Goods and Services Tax (Twenty Eight Amendment) Rules, 2019
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....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. Amendment of 2. 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.". Amendment of 3. 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 construction of apartments booked on or before the date of issuance of com....
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....person", the words, letters and figures "reversed by the registered person in FORM GSTR-3B or through FORM DRC-03" shall be substituted; 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 3 (c) paragraph 5 of the Schedule of the Act, the input tax credit" shall be substituted; 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 after 1st April, 2019, which did not undergo or did not require transition of input tax credit consequent to change of rates of tax on 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 f....
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....s 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 periods starting from 1st July, 2017 to 31st March, 2019, x (AC/AT)] + [ aggregate of amounts of C3 determined under sub- rule (1) for the tax periods starting from 1st April, 2019 to the date of completion or first occupation of the project, whichever is earlier] Where, - = Ac total carpet area of the commercial apartments in the project ÐÑ‚ = total carpet area of all apartments in the project 5 (b) The amo....
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.... 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 II 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 not booked by the said date."; (d) in clause (g),- (A) after the letter and words "F' is the total turnover", the words "in the State" shall be inserted; (B) Before the proviso the following proviso shall be inserted, namely,- "Provided that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the value of 'E/F' for a tax period shall be calculated for each project separately, taking value of E and F as under: E= aggregate carpet area of the apartments, construction 7 (ii) of which is exempt from tax....
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....tly taxable, consequent to change of rates of tax on 1st April, 2019, which shall be calculated as under, - Where,- E2= [Carpet area of such apartments] x [Vâ‚/ (V1+V2)],- Vâ‚ is the total value of supply of such apartments which was exempt from tax; and taxable V2 is the total value of supply of such apartments which was E3 = aggregate carpet area of the apartments, construction of which is not exempt from tax, but have not been booked till the date of issuance of completion certificate or first occupation of the project, whichever is earlier: F= aggregate carpet area of the apartments in the project; Te final aggregate of Afinal; in respect of all capital goods used in the project and A final for each capital goods shall be calculated as under, Af final Ax (number of months for which capital goods is used for the project/60) 9 (iii) and,- (a) where value of Tefinale " exceeds the aggregate of amounts of Te determined for each tax period under sub-rule (1), such excess shall be reversed by the registered person in FORM GSTR-3B or through FORM DRC-03 in the month not later than the month of September following the end of the financial year in which the completion certific....
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....ing 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; (vii) "Commercial apartment" shall mean an apartment other than a residential apartment; (viii) the term "competent authority" as mentioned in definition of "residential apartment", means the local authority or any authority created or established under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers to give permission for development of such immovable property; (ix) the term "Real Estate Regulatory Authority" shall mean the Authority 11 Insertion 5. of rule 88A established under sub- section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016) by the Central Government or State Government; (x) the term "carpet area" shall have the same meaning assigned to it in in clause (k) of section 2 of the Real Estate (Regulation a....
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....rve 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 thereofshall be uploaded electronically in FORM GST DRC-07. (3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST DRC-07. (4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the assessment order in FORM GST ASMT-17. (5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.". Amendment 7. of rule 142 In the said rules, for rule 142, with effect from 1st April, 2019, the following rule shall be substituted, namely:- "142. Notice and order for demand of amounts payable under the Act.-(1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electron....
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....isions 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. In the said rules, for FORM GST DRC-01, with effect from 1st April, 2019, the following FORM shall be substituted, namely:— Reference No: Το Tax Period "FORM GST DRC - 01 [See rule 100 (2) & 142(1)(a)] GSTIN/Temp. II - Name Address Date: F.Y. Act - Section / sub-section under which SCN is being issued - SCN Reference No. Brief facts of the case: Grounds: Tax and other dues: Summary of Show Cause Notice (Amount in Rs.) 15 Date --- Sr. Ta Turnove Tax Ac POS Ta Interes Penalt Other T No. X r Period t (Place ✗ t y S 1 rat of Supply Fro T ) Amendment of FORM GST DRC-02 1 2 3 Tota 1 Reference No: 10 m 4 0 9 5 7 8 Signature 9 10 11 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.". In the said rules, for FORM GST....
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....) Original order no. (e) Original order date (f) Rectification order no. (g) Rectification order date ARN, if applied for rectification (i) Date of ARN 2. Your application for rectification of the order referred to above has been examined It has come to my notice that the above said order requires rectification (Reason for rectification as per attached annexure) 4. The order referred to above (issued under section 129) requires to be withdrawn 5. Description of goods / services (if applicable): Sr. No. HSN code Description 6. Section of the Act under which demand is created: 7. Details of demand, if any, after rectification : 20 20 (Amount in Rs.) Sr. No. Tax Turnover Tax Period Act Rate From Το POS Tax Interest Penalty Others Total (Place of Supply) 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 10 Note - (GSTIN/ID) Name (Address) Name Designation Jurisdiction Address 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) det....
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.... Centre's Assessment order under section 63 Preamble > 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 during proceedings held on date(s). On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under: Introduction: Submissions, if any : Conclusion (to drop proceedings or to create demand) : Amount assessed and payable : (Amount in Rs.) Sr. Tax Rate Turnover Tax Period Act POS Tax Interest Penalty Others Total No. From To (Place of Supply) 「┴ã€2ã€ã€Œ3〠4 5 6 7 8 9 | 10 | 11 | 12 | | Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the d....