Uttar Pradesh Goods and Services Tax (Thirty Fifth Amendment) Rules, 2020.

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.... of the following English translation of Government Notification no. 82/Xl-2-9(42)/17-U.P. GST Rules 2017-Order-(93)-2020, dated 05 February, 2020: NOTIFICATION No. 82/Xl-2-9(42)/17-U.P. GST Rules 2017-Order-(93)-2020 Lucknow : Dated : 05 February, 2020 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) the Governor....

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....ll be substituted. Insertion of rule 86A 3. In the said rules, after rule 86, the following rule shall be inserted, namely:86A (1) The Commissioner or an officer authorised by him in this behalf, not below the rank of an Assistant Commissioner, having reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as mu....

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....he registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36, may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilized amount. (2) The Commis....