Uttar Pradesh Goods and Services Tax (Fourty third Amendment) Rules, 2020.

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....sed to order the publication of the following English translation of Government notification no. 823/XI-2-20-9(42)-17-U.P. GST Rules-2017-Order(143)-2020, dated September 23, 2020 : No. 823/XI-2-20-9(42)-17-U.P. GST Rules-2017-Order(143)-2020 Dated Lucknow, September 23, 2020 IN exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act....

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....llowing sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely :- "(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the notification no. KA. NI.-2-1696/XI-9(42)-17-U.P. GST Rules-2017- Order(71)-2017, ....