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Uttar Pradesh Goods and Services Tax (Thirty Third Amendment) Rules, 2019
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....ces Tax (Thirty Third Amendment) Rules, 2019. (2) They shall come into force with effect from the date of their publication in the Gazette. 2. Amendment of FORM GST RFD- 01.- In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),- (i) in FORM GST RFD-01, in Annexure 1, (a) for Statement 1A, the following Statement shall be substituted, namely :- "Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No. Details of documents of inward supplies received of inputs received Tax paid on inward supplies Details of documents of outward supplies issued Tax paid on outward supplies Type of Inward Supply GSTIN of supplier/Self GSTN Type of Document No./B/E Port Code Date Taxable Value Integrated Tax Central Tax State/UT Tax Type of Outward supply Type of Document No. Date Taxable Value Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 &n....
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....sp; "; (f) for Statement 5, the following Statement shall be substituted, namely :- "Statement 5 [rule 89(2)(d) and rule 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) Sr. No. Document Details Goods/ Services (G/S) Shipping bill/ Bill of export/Endorsed invoice no. Type of Document No. Date Value No. Date 1 2 3 4 5 6 7 8 "; (g) for Statement 5B, the following Statement shall be substituted, namely :- "Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by supplier SI. No. Document details of inward supplies in case refund is claimed by Supplier Tax paid Type of Document No. Date Taxable Value Integrated Tax Central Tax State/ Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by recipient S....
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.... FY 2018-19 declared in returns between April 2019 till September 2019"; (iii) in FORM GSTR-9, in the instructions, (a) for paragraph 2, the following paragraph shall be substituted, namely: - "2. It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financial year for which the return is being filed for before filing this return and for FY 2017-18, the details for the period between July 2017 to March 2018 are to be provided in this return."; (b) in paragraph 4, - (A.) before the words, "It may be noted", the word, letters and figures "For FY 2017-18," shall be inserted; (B.) after the words, letters and figures, "that additional liability for the FY 2017-18", the letters and figures "or FY 2018-19" shall be inserted; (C.) after the words, "taxpayers cannot claim input tax credit", the words, letters and figures "unclaimed during FY 2017-18", shall be omitted; (D.) in the Table, in second column,- (I) against serial number 41, after the entry ending with the words " filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the register....
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....there is any difficulty in reporting such details separately in this Table."; (c) in paragraph 5, in the Table, in second column ,- (A) against serial number 6B, after the entry ending with the words, figure, brackets and letter "under 6(H) below.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only."; (B.) against serial number 6C and serial number 6D, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the "inputs" row only. For FY 2017-18 and 2018-19, the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only."; (C) against serial....
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....all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here."; (III) after the entry ending with the words "for filling up these details.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR- 9C (without the CA certification)."; (H) against serial number 8D, after the entry ending with the words "shall be negative.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR- 9C (without the CA certification)." (d) in paragraph 7,- (A.) before the words and letter "Part V consists", the word, letters and figures "For FY 2017-18," shall be inserted; (B.) after the entry ending with the wo....
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.... FY 2019-20. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table."; (e) in paragraph 8, in the Table, in second column ,- (A.) against serial number 15A, 15B, 15C and 15D, after the words and letters "details of non-GST refund claims.", the words and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted; (B.) against serial number 15E, 15F and 15G, after the words "shall be declared here.", the words, letters and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted; (C.) against serial number 16A, after the words "filling up these details.", the words, letters and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted; (D.) against serial number 16B and serial number 16C, after the words "shall be declared here.", the words, letters and figures "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table." shall be inserted; (E.) against serial number....
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.... person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 50."; (iv) in paragraph 6, in second column ,- (A.) against serial number 12B, after the entry ending with the words and figures "availed during Financial Year 2017-18.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table."; (B.) against serial number 12C, after the entry ending with the words " shall be declared here.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table."; (C.) against serial number 14, after the entry ending with the words "are to be declared here.", the following entry shall be inserted, namely :- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table."; (v) for Part B, the following shall be substituted, namely :- "PART - B- CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR....
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..../us, the particulars given in the said Form No. GSTR- 9C are true and fair subject to following observations/qualifications, if any: (a) ............................................................................................................. (b) ............................................................................................................. (c) ............................................................................................................. ......................................................... ......................................................... ** (Signature and stamp/Seal of the Auditor) Place: ........................ Name of the signatory............................. Membership No............... Date:.................... Full address............................ II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial st....