Uttar Pradesh Goods and Services Tax (Sixty-seventh Amendment) Rules, 2025

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.... Governor is pleased to order the publication of the following English translation of Government notification no. 623/XI-2-25-9(42)-17T.C.-73-U.P.GST Rules-2017-Order (349)-2025, dated May 21, 2025 : No. 623/XI-2-25-9(42)-17-T.C.-73-U.P. GST Rules-2017-Order(349)-2025 Dated Lucknow, May 21, 2025 IN exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax....

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...., after the words "after payment of the full amount of tax", the words "related to period mentioned in the said sub-section and" shall be inserted. ii. after sub-rule (4), the following Explanation shall be inserted, namely:- "Explanation,- No refund shall be available for any tax, interest, and penalty, which has already been discharged for the entire period, prior to the commen....