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

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....r Pradesh Goods and Services Tax (Third Amendment) Rules, 2017. (2) Save as otherwise provided, they shall be deemed to have come into force on 17th August 2017. Amendment of rule 3 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted. Amendment of rule 17 3. In the said rules, in rule 17, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be inserted and be deemed to have been inserted with effect from 29th June, 2017. Amendment of rule 24 4. In the said rules, in rule 24, in sub-rule (4), for the words "within a period of thirty days from the appointed day", the words and figures "on or before 30" September, 2017" shall be substituted and be deemed to have been substituted with effect from 22nd July, 2017. Amendment of rule 34 5. In the said rules, for rule 34, the following rule shall be substituted, namely :- "34. Rate of exchange of currency, other than Indian rupees, for determination ....

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....ishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2- (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount o....

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....cation for Registration', the following serial shall be inserted, namely :- "16. Government departments applying for registration as suppliers may not furnish Bank Account details."; Amendment of form GST REG-13 14. In the said rules, for "FORM GST REG-13", the following Form shall be substituted and be deemed to have been substituted with effect from 22nd June, 2017, namely :- "Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT -            District - PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country....

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....uthorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 11. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: (Signature) Name of Authorized Person: Date: Or (Signature) Place: Date: Name of Proper Officer: Designation: Jurisdiction: Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government. • Every person required to obtain a unique identity number shall submit the application electronically. • Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. • The application filed on the Common Portal is r....