Uttar Pradesh Goods and Services Tax (Forty fourth Amendment) Rules, 2020

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....ed to order the publication of the following English translation of Government notification no. 820/XI-2-20-9(42)-17-U.P. GST Rules-2017-Order(147)-2020, dated September 29, 2020 : No. 820/XI-2-20-9(42)-17-U.P. GST Rules-2017-Order(147)-2020 Dated Lucknow, September 29, 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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....sub-rule shall be substituted, namely :- "(4B) Where the person claiming refund of unutilised input tax credit on account of zero rated supplies without payment of tax has - (a) received supplies on which the supplier has availed the benefit of the notification no. KA. NI.-2-1663/XI-9(15)-17-U.P. GST Rules-2017- Order(73)-2017, dated November 16, 2017, or notification no. 41/2017....

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.... availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted." Amendment of rule 96 3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely :- "(10) the persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received sup....