TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Forty Seventh Amendment) Rules 2020
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....th Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force with effect from the date of their publication in the Gazette. 2. Amendment of rule 8. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub- rule (4A), the following sub-rule shall be substituted with effect from 01st April, 2020, namely :- "(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule(4),with effect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier." 3. Amendment of rule 9. In the said rules, in rule 9, with effect from 21st August, 2020, - (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely :- "Provided that where a person, other than a person....
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....1st August, 2020, after the words "failure of Aadhaar authentication", the words "or due to not opting for Aadhaar authentication" shall be inserted. 5. Amendment of rule 46. In the said rules, in rule 46, (1) after clause (q), the following clause shall be inserted with effect from 30th September 2020 namely :- "(r) Quick Reference code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48." (2) for the first proviso, the following proviso shall be substituted with effect from 15th October, 2020 namely: - "Provided that the Board may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the Harmonised S....
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....registered persons; (b) consolidated details of all - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. (5) The details of outward supplies of goods or services or both furnished using the IFF shall include the - (a) invoice wise details of inter-State and intra-State supplies made to the registered persons; (b) debit and credit notes, if any, issued during the month for such invoices issued previously.". 8. Amendment of rule 60. In the said rules, for rule 60, the following rule shall be substituted with effect from the 1st day of January, 2021, namely: - "60. Form and manner of ascertaining details of inward supplies.- (1) The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR- 4A and in FO....
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....rnishing of FORM GSTR-1 for the preceding quarter to the due date of furnishing details using the IFF for the first month of the quarter; (b) for the second month of the quarter, between the day immediately after the due date of furnishing details using the IFF for the first month of the quarter to the due date of furnishing details using the IFF for the second month of the quarter; (c) for the third month of the quarter, between the day immediately after the due date of furnishing of details using the IFF for the second month of the quarter to the due date of furnishing of FORM GSTR-1 for the quarter; (iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month. (8) The Statement in FORM GSTR-2B for every month shall be made available to the registered person,- (i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the IFF by a registered person required to furnish return for every quarter under provi....
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....furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.". 10. Insertion of rule 61A. In the said rules, after rule 61, the following rule shall be inserted with effect from the 10th day of November, 2020, namely: - "61A. Manner of opting for furnishing quarterly return.- (1) Every registered person intending to furnish return on a quarterly basis under proviso to sub-section (1) of section 39, shall in accordance with the conditions and restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically, on the common portal, from the 1st day of the second month of the preceding quarter till the last day of the first month of the quarter for which the option is being exercised: Provided that where such option has been exercised once, the said registered person shall continue to furnish the return on a quarterly basis for future tax periods, unless the said registered person,- (a) becomes ineligible for furnishing the return on a quarterly basis as per the conditions and restrictions notified in this regard; or (b)....
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....anipur, Mizoram, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Tripura, Chandigarh or Delhi. twenty-fourth day of the month succeeding such quarter. (2) Every registered person required to furnish return, under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B. (3) Every registered person required to furnish return, every quarter, under clause (ii) of sub-rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month: Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein: Provided fur....
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....tward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be." 14. Amendment of rule 80. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted with effect from 15th October, 2020 namely: - "Provided that for the financial year 2018-2019 and 2019- 2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the com....
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....-8, import of goods and inward supplies of goods received from SEZ units / developers) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A (Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge GSTIN of supplier Trade/Legal name Invoice details Rate(%) Taxable value Amount of tax Place of supply (Name of State/UT) Supply attracting reverse charge (Y/N) GSTR-1/5 period GSTR-1/5 filling date GSTR-3B filling status (GSTIN, Others) Amendment made, if any (GSTIN, Others) Tax period in which amende Effective date of cancellation, if any No. Type Date Value Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20  ....
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....ers) Tax period of original record Effective date of cancellation if any Type No. Date GSTIN of Supplier Trade/Legal name No. Note type Note supply type Date Value Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 PART B 7. ISD credit received GSTIN of ISD Trade/Legal name ISD document details ISD invoice details (for ISD credit note only) ITC amount involved GSTR-6 Period GSTR-6 filling date Amendment made, if any Tax Period in which amended ITC Eligibility Type No. Date No. Date Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ....
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....p; Instructions: 1. Terms Used :- a. ITC - Input tax credit b. ISD - Input Service Distributor 2. Important Advisory: FORM GSTR-2A is statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR- 2A of the recipient irrespective of supplier's date of filing. 3. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 4. Table wise instructions: Table No. and Heading Instructions 3 Inward supplies received from a registered person including supplies attracting reverse charge i. The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their FORM GSTR-1 and 5. ii. Invoice type : ....
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....n FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR- 2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. 5 Debit/Credit notes received during current tax period i. The table consists of the credit and debit notes (including credit/debit notes relating to transactions on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. If the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided. iii. Note Type: o Credit Note o Debit Note iv. Note supply type: o R- Regular (Other than SEZ supplies and Deemed exports) o SEZWP- SEZ supplies with payment of tax o SEZWOP- SEZ supplies without payment of tax o DE- Deemed exports o CBW - Intra-State supplies attracting IGST v. For every credit or debit note, the period....
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....ed/filed by an input service distributor in their FORM GSTR-6. 9 TDS / TCS credit received i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period.. ii. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit. 10 & 11 Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments i. The table consists of details of IGST paid on imports of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. ii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. ii. The table also provides if the Bill of entry was amended. iv. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. 20. Insertion of Form 2-B. After form 2-A, the following form shall be inserted with effect from the 10th day of November, 2020, namely :- "FORM-2B [See rule 60(7)] Auto-drafted ITC Statement (From FORM GSTR-1, GSTR-5, GSTR-6 and Im....
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....eversed under Table 4(B)(2) of FORM GSTR-3B. Details IMPG - Import of goods from overseas IMPG (Amendment) IMGSEZ - Import of goods from SEZ IMGSEZ (Amendment) Part B ITC Reversal - Credit shall be reversed in relevant headings in GSTR-3B I Others 4(B)(2) If this is positive, Credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. Details B2B - Credit notes B2B - Credit notes (Amendment) B2B - Credit notes (Reverse charge) B2B - Credit notes (Reverse charge) (Amendment) ISD - Credit notes ISD - Credit notes (Amendment) ....
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....t b. B2B - Business to Business c. ISD - Input service distributor d. IMPG - Import of goods e. IMPGSEZ - Import of goods from SEZ 2. Important Advisory: a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5 and 6. It is a static statement and will be made available once a month. The documents filed by the supplier in any FORMS GSTR-1,5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier's date of filing. Taxpayers are advised to refer FORM GSTR- 2B for availing credit in FORM GSTR-3B. However, in case for additional details, they may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details. b) Input tax credit shall be indicated to be non-available in the following scenarios: - i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub-section (4) of Section 16 of CGST Act, 2017. ii. Invoice or debit note where the Supplier (GSTIN) and pl....
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....s, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility. 10. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 11. Table wise instructions: Table No. and Heading Instructions Table 3 Part A Section I All other ITC - Supplies from registered persons other than reverse charge i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers in their FORM GSTR-1 and 5. ii. This table displays only the supplies on which input tax credit is available. iii. Negative credit, if any may arise due to amendment in B2B- Invoices and B2B - Debit notes. Such credit shall be reversed in Table 4(B)(2) of FORM GSTR-3B. Table 3 Part A Section II Inward Supplies from ISD i. This section consists of the details of supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. ii. This ....
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....consists of the details supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. ii. This table provides only the supplies on which ITC is not available. iii. This is for information only and such credit shall not be taken in FORM GSTR-3B. Table 4 Part A Section III Inward Supplies liable for reverse charge i. This section consists of the details of supplies liable for reverse charge, which have been declared and filed by your suppliers in their FORM GSTR-1. ii. This table provides only the supplies on which ITC is not available. iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be available on such supplies. Table 4 Part B Section 1 Others i. This section consists details the credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1 and 5 ii. This table provides only the credit notes on which ITC is not available. iii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. 21. Amendment of Form GSTR-5. In the said rules, in FORM GSTR-5, with effect from the 15th day of ....
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.... tax Cess 1 2 3 4 5 1. Interest 2. Others Total (iii). for serial number 7, the following shall be substituted, namely: - "7. Tax, interest and any other amount payable and paid (Amount in Rupees) Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Cess Integrated tax Cess 1 2 3 4 5 6 7 1. Tax Liability (based on Table 5 & 5A) 2. Interest (based on Table 6) 3. Others (based on Table 6) 23. Amendment of Form GSTR-9. In the said rules, in FORM GSTR-9, with effect from the 15^th of October, 2020- (i) in the Table, - (a) against serial number 8C, in column 2, for the entry, the following entry shall be substituted, namely: - "ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) rece....
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.... "For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only."; (D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted .; (E) against serial number 8A, after the entry, the following entry shall be inserted, namely: - "For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the 1^st November, 2020 shall be auto-populated in this table."; (F) against serial number 8C, for the entries; the following entry shall be substituted, namely :- "Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during the financial year for which the annual return is being filed for but credit on which was availed in the next fin....
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....6 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21."; (2) in the entry beginning with the word, letters and figures "For FY 2017-18" and ending with the words "an option to not fill this table.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (e) in paragraph 8, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted. 24. Amendment of Form GSTR-9C. In the said rules, in FORM GSTR-9C, in the instructions, with effect from the 15th day of October, 2020 - (i) in paragraph 4, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018- 19 and 2019-20" shall be substituted; (ii) in paragraph 6, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-....
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....with effect from the 15th day of October, 2020, after serial number 5, for the table, the following table shall be substituted, namely: - "Sr. No. Tax Rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ." 30. Amendment of Form GST DRC- 08. In the said rules, in FORM GST DRC-08, with effect from the 15^th day of October, 2020, after serial number 7, for the table, the following table shall be substituted, namely: - "Sr. No. Tax Rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ....