Uttar Pradesh Goods and Services Tax (Thirty Second Amendment) Rules 2019

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....Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017, namely :- Uttar Pradesh Goods and Services Tax (Thirty second Amendment) Rules, 2019 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Thirty Second Amendment) Rules, 2019. (2) Save as provided otherwise, they shall come into force with effect from the date of their publication in the Gazette. Amendment of rule 21A 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A,- (a) in sub-rule (3), the following explanatio....

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.... in FORM GSTR-2 under section 38 has been extended, the return specified in sub-section (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3."; (b) sub-rule (6) shall be omitted with effect from the 1st July, 2017. Amendment of rule 83A               ....

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...., with effect from the 1st July, 2017, clause (e) shall be omitted. Amendment of rule 117 8. In the said rules, in rule 117, - (a) in sub-rule (1A) for the figures, letters and word "31st March, 2019", the figures, letters and word "31st December, 2019" shall be substituted. (b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso for the figures, letters and word "30th April, 2019", the figures, letters and word "31st January, 2020", shall be substituted. Amendment of rule 142 9. In the said rules, in rule 142, - (a) after sub-rule (1) the following sub-rule shall be inserted, namely :- "(1A) The proper officer shall, before service of notice to the person chargeable with tax, ....

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....ion 73(5)/74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below: Act Period Tax       CGST Act           SGST/UTGST Act           IGST Act           Cess           Total           The grounds and quantification are attached/given below: You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest in full by................., failing which Show Cause Noti....