Uttar Pradesh Goods and Services Tax (Fifty-Sixth Amendment) Rules, 2022

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely :- UTTAR PRADESH GOODS AND SERVICES TAX (FIFTY-SIXTH AMENDMENT) RULES, 2022 Short title and Commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Fifty-Sixth Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 1st day of October, 2022. Amendment of rule 21 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21, after clause (g), t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....along with interest payable thereon under section 50, while furnishing the return in FORM GSTR-3B for the tax period immediately following the period of one hundred and eighty days from the date of the issue of the invoice : Provided that the value of supplies made without consideration as specified in Schedule-1 of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16; (2) Where the said registered person subseq....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds " and inward" shall be omitted. Amendment of rule 85 11. In rule 85 of the said rules, in sub-rule (2),- (a) in clause (b), for the words "said person;", the words "said person; or" shall be substituted; (b) clause (c) shall be omitted. Amendment of rule 89 12. In rule 89 of the said rules, in sub-rule (1),- (a) after the words "claiming refund of", the words, brackets and figures "any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 or" shall be inserted; (b) the first proviso shall be omitted; (c) in the second proviso, for the words "Provided further that", the words "provided that" shall be subst....