Uttar Pradesh Goods and Services and Tax (Seventh Amendment) Rules, 2017

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....to order the publication of the following English translation of notification No.- KA.NI.-2-1607/XI-9(42)/17-U.P.GST Rules-2017-Order-(66)-2017 Dated: October 31, 2017. NOTIFICATION No.- KA.NI.-2-1607 /XI-9(42)/17-U.P.GST Rules-2017-Order-(66)-2017 Lucknow: Dated: October 31, 2017. In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.....

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....llowing sub-rule shall be substituted, namely :- "(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the m....

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....rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single "invoice-cum-bill of supply" for all such supplies."; Amendment of rule 54 4. In the said rules, in rule 54, in sub-rule (2),- (a) for the words "tax invoice" the words "consolidated tax invoice" shall be substituted; (b) aft....

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.... figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted; Amendment of FORM GSTR-1 7. In FORM GSTR-1 for Table 6 the following table shall be substituted, namely :- "6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess   No. Date Value No. Date Ra....