TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Thirtieth Amendment) Rules 2019
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....r Pradesh Goods and Services Tax (Thirtieth Amendment) Rules, 2019. (2) Save as provided otherwise, they shall come into force with effect from the date of their publication in the Gazette. 2. Insertion of rule 10A. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 10, the following rule shall be inserted, namely: - "10A. Furnishing of Bank Account Details .- After a certificate of registration in FORM GSTREG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.". 3. Amendment of rule 21. In the said rules, in rule 21, after clause (c), the following clause ....
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....l be omitted. (b) in sub-rule (9),- (i) the words, letters and figures "in FORM GSTR-02" shall be omitted; (ii) the words and figures "in accordance with the provisions of rule 87" shall be omitted; (c) after sub-rule (12), with effect from a date to be notified later, the following sub- rule shall be inserted, namely :- "(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GSTPMT-09.". 10. Amendment of rule 91. In the said rules, in rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted. 11. Amendment of rule 92. In the said rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted; (b) in sub-rule (4), after t....
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.... be specified, are satisfied. (5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. Explanation.- For the purposes of this rule, the expression "outgoing international tourist" shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.". 14. Amendment of rule 128. In the said rules, in rule 128,- (a) in sub-rule (1), after the words "receipt of a written application," the words "or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority," shall be inserted; (b) in sub-rule (2),- i. after the words "All applications from interested parties on issues of local nature" the words, "or those forwarded by the Standing Committee" shall be inserted; ii. after the words "the State level Screening Committee and the Screening Committee shall," the words "within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for re....
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....endment of rule 138. In the said rules, in rule 138, in sub-rule (10),- (a) in the Table, in column (3), against serial no. 1 to serial no. 4, after the words "Over Dimensional Cargo", the words "or multimodal shipment in which at least one leg involves transport by ship" shall be inserted; (b) after the second proviso, the following proviso shall be inserted, namely :- "Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.". 19. Amendment of rule 138E. In the said rules, in rule 138E, in sub-clause (a),- (a) after the words "being a person paying tax under section 10" the words and figures "or availing the benefit of notification of the Government of Uttar Pradesh, No. KA.NI.- 2-810/XI-9(47)/17-U.P.Act-1-2017-Order-(38)-2019 dated 28.05.2019 02/2019 shall be inserted; (b) for the word "returns" the words, letters and figures "statement in FORM GSTCMP-08" shall be substituted; (c) for the words "tax periods" the word "quarters" shall be substituted. 20. Amendment of FORM GSTREG-01. In the said rules, in FORM GSTREG-01, in the Table appended to "List of Documents t....
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....; (b) ARN (after filing)> (c) Date of ARN (after filing)> 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of s....
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....nbsp; 4. Cess < Auto> < Auto> < Auto> 9. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Place Name of Authorised Signatory Date Designation/Status Instructions :- 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source (c) TCS : Tax Collected at Source 2. The details in FORM GSTR-4, for every ....
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.... inserted, namely :- "It may be noted that the FORM GSTR-2A generated as on the 1st May, 2019 shall be auto-populated in this table."; (ii) against serial no. 8C, for the words" to September 2018", the figures and words "2018 to March 2019" shall be substituted; (f) in the instructions, in serial no. 7,- (i) for the words, letters, brackets and figures "of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier", the words and figures "between April 2018 to March 2019" shall be substituted; (ii) in the Table, in column 2- (A) against serial no. 10 & 11, for the words" to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier", the figures and words "2018 to March 2019" shall be substituted; (B) against serial no. 12, for the words" to September of the current financial year or date of filing of Annual Return for the previous financial year, whi....
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....ate to be notified later,- (a) in Line 3 for the word "Advice", the word "order" shall be substituted; (b) in Line 4 for the word "Advice", the word "order" shall be substituted; (c) in Line 6, for the words and letters "To PAO/Treasury/RBI/ Bank", the words and letters "To PAO, CBIC" shall be substituted. 27. Insertion of FORM GSTRFD-10B. In the said rules, after FORM GST RFD - 10, with effect from the 1st day of July, 2019, the following form shall be inserted, namely:- FORM GST RFD-10 B [See rule 95A] Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets). 1. GSTIN: 2. Name: 3. Address: 4. Tax Period (Monthly/Quarterly) : From 5. Amount of Refund Claim: < INR> 6. Details of inward supplies of goods received and corresponding outward supplies: DETAILS OF SUPPLIES Inward Supplies Corresponding outward supplies GSTIN of supplier Invoice details Rate Taxable value Amount of tax Invoice details No/Date HSN Code Qty. Value Integrated Tax Central Tax State/UT Tax Cess No./Date HSN Code Qty. Taxable Valu....