TaxTMI 
TaxTMI 
Seek to make amendments (54th Amendment,2022) to the UPGST Rules,2017
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....Tax (Fifty Fourth Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force From 29th day of December 2021. Amendment of rule 36 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017(hereinafter referred to as the said rules), - in rule 36, for sub-rule (4), the following sub-rule shall be substituted, with effect from the 1st day of January, 2022, namely: - "(4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,- (a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and (b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60."; Amendment of rule 80 3. In the said rules, in rule 80,- a. after sub-rule (1), the following sub-rule shall be inserted, namely :- "(1A) Notwithstanding anything contained in sub-rule (1), fo....
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....ch goods or conveyance: Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer. (2) The said goods or conveyance shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods or conveyance to be sold and the purpose of sale: Provided that where the person transporting said goods or the owner of such goods pays the amount of penalty under sub-section (1) of " section 129, including any expenses incurred in safe custody and handling of such goods or conveyance, after the time period mentioned in sub-rule (1) but before the issuance of notice under this sub-rule, the proper officer shall cancel the process of auction and release such goods or conveyance. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that where the detained or seized goods are perishable or hazardous in na....
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....yment of the penalty payable under sub-section (3) of section 129, as the case may be; iii. next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made there under; and iv. the balance, if any, shall be credited to the electronic cash ledger of the owner of the goods or conveyance as the case may be, in case the person is registered under the Act, and where the said person is not required to be registered under the Act, the said amount shall be credited to the bank account of the person concerned; (2) where it is not possible to pay the balance of sale proceeds, as per clause (d) of sub-rule (1), to the person concerned within a period of six months from the date of sale of such goods or conveyance or such further period as the proper officer may allow, such balance of sale proceeds shall be deposited with the Fund; Amendment of rule 159 8. In the said rules, in rule 159, with effect from the 1st day of January, 2022,- (a) in sub-rule (2)- ....
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....ot. The auction will be held on at .... AM/PM. The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods and/or conveyance shall be again put up for auction and resold. Schedule Serial No. Description of goods or conveyance Quantity 1 2 3 Place: Signature Date: Name Designation: " Amendment of FORM GST DRC-11 10. In the said rules, in FORM GST DRC-11, with effect from the 1st day of January, 2022, - a. for the words, figures, letter and brackets "See rule 144(5) & 147(12)", the words, figures and brackets "See rule 144(5), 144A and 147(12)" shall be substituted; b. for the word "goods", the words "goods or conveyance" shall be substituted; Amendment of FORM GST DRC-12 11. In the said rules, in FORM GST DRC-12, with effect from the 1st day of January, 2022- a. for the words, figures, brackets and letter "See rule 144(5) & 147(12)", the words, figures and brackets "See rule 144(5), 144A and 147(12)" shall be substituted; b. for the word "goods", wherever it occurs, t....
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....ission of this department. Signature Name Copy to (person)" Designation Amendment of FORM GST DRC-23 13. In the said rules, in FORM GST DRC-23, with effect from the 1st day of January, 2022,- a. after "/Immovable property registering authority", the following shall be inserted, namely :- "/Regional Transport Authority/Other Relevant Authority"; b. for the words "proceedings pending against the defaulting person which warrants the", occurring at both the places, the words, "requirement of" shall be substituted; Amendment of FORM APL-01 14. In the said rules, in FORM APL-01, in entry number 15, for the table under clause(a), the following table shall be substituted, with effect from the 1st day of January, 2022, namely :- Particulars Central tax State/UT tax Integrated tax Cess Total amount (a) Admitted amount Tax/Cess Interest Penalty Fees Other charges (b) Pre-deposit (10% of disputed tax/cess but not exceeding R....