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Uttar Pradesh Goods and Services Tax (Sixty ninth Amendment) Rules, 2025
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....nth Amendment) Rules, 2025. (2) They shall be deemed to have come into force with effect from the 1st day of November, 2025. Amendment of Rule 9 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 9, the following rule shall be inserted, namely: - "9A. Grant of registration electronically. - Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application.". Amendment of Rule 10 3. In the said rules, in sub-rule (1) of rule 10, after the words and figure "under rule 9,", the words, letters and figures "rule 9A and rule 14A," shall be inserted. Amendment of Rule 14 4. In the said rules, after rule 14, the following rule shall be inserted, namely:- "14A. Option for taxpayers having monthly output tax liability below threshold limit.- (1) Any person who has made application for registr....
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....al under sub-rule (5). (7) Based on data analysis and risk parameters on the common portal, the provisions of sub-rule (4A) of rule 8 relating to authentication of Aadhaar number or biometric-based Aadhaar authentication, taking photograph of the applicant along with verification of original copy of documents uploaded along with registration application in FORM GST REG-01, shall, so far as may be, apply to application for withdrawal filed under sub- rule (5). (8) The provisions of sub-rules (5) and (6) of rule 8 relating to issuance of acknowledgment, shall, mutatis mutandis, apply to the application filed under sub-rule (5). (9) The application filed for withdrawal under sub-rule (5), shall be verified in accordance with the provisions of rule 9. (10) Upon verification under sub-rule (9), the proper officer shall issue an order in FORM GST REG-33 allowing the application for withdrawal from the option availed under sub-rule (1) or order for rejection of application in FORM GST REG-05, within a period specified under rule 9, as the case may be, which shall be made available to the registered person on the common portal. (11) The register....
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....s, words and figures "[See rule 8(5)]", the brackets, words, figures and letter "[See rules 8(5) and 14A]" shall be substituted. Amendment of FORM GST REG-03 7. In the said rules, for the FORM GST REG-03, the following Form shall be substituted, namely:- "FORM GST REG-03 [See rules 9(2), 19(2) and 14A] Reference Number: Date- To Name of the Applicant: Address: GSTIN/GSTP ID (if available): Application Reference No. (ARN): Date: Notice for Seeking Additional Information / Clarification / Documents relating to Application for << Registration/Amendment/Cancellation/Withdrawal >> This is with reference to your << registration/amendment/cancellation/withdrawal >> application filed vide ARN <> Dated -DD/MM/YYYY. The Department has examined your application and is not satisfied with it for the following reasons: 1. 2. 3. ... You are directed to submit your reply by ......... (DD/MM/YYYY) *You are hereby directed to appear before the undersigned on ......... (DD/MM/YYYY) at .......(HH:MM) If no response is received by the stipulated date or if proceedings under section 29 is initiated against you, your application is liab....
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....reply filed vide ARN --- dated----. The reply has been examined and the same has not been found to be satisfactory for the following reasons: 1. 2. 3. ...Therefore, your application is rejected in accordance with the provisions of the Act. Or You have not replied to the notice issued vide reference no. ........ dated...... within the time specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act. Signature Name Designation Jurisdiction". Insertion of FORM GST REG-32 and FORM GST REG-33 10. In the said rules, after the FORM GST REG-31, the following Form shall be inserted, namely: - "FORM GST REG-32 [See rule 14A (5)] Application for Withdrawal 1. GSTIN 2. Legal name 3. Trade name, if any 4. Address of Principal Place of business 5. Option for registration under rule 14A (i) Yes (ii) No 6. Aadhaar Authentication (i) Primary Authorized Signatory (auto) (ii) Promoter/Partner (auto) 7. Reason for Withdrawal (i) Output tax liability in respect of supply ma....