TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Fourth and Amendment) Rules, 2017
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.... (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Fourth and Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette. appoint. Amendment of rule 117 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 117, in sub-rule (1) the words "of eligible duties and taxes as defined in Explanation 2 of sub-section (2) of section 140" shall be omitted and be deemed to have been omitted with effect from 1st July. 2017. Amendment of rule 119 3. In the said rules, in rule 119 ;- (a) in the heading. for the words "principal and job-worker", the words "principal and job-worker or agent": and (b) for the words and figures "the provisions of sub-section 14", the words and figure "the provisions of section 141 or sub-section (14)" shall be substituted and be deemed to have been substituted with effect from 1st July. 2017. Amendment of rule 122 4. In the said rules for rule 122, the following rule shall be substituted and be deemed to have been substituted wi....
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.... 10. In the said rules, for rule 138, the following rule shall be substituted. namely :- "138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply: or (ii) for reason other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee. whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e- way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (3) Where the c-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered....
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....the e-way bill. (6) After e-way bill has been generated in accordance with the provisions of sub- rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule ( 1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furn....
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....ces Tax rules or Goods and Services Tax rules of any other State shall be valid in the State. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure: (b) where the goods are being transported by a non-motorised conveyance: (c) where the goods are being transported from the port. airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and (d) in respect of movement of such goods and within such areas in the State and for values exceeding such amount as the Commissioner of State Tax. in consultation with the chief Commissioner of Central Tax may notify. Explanation. - The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S. No. Chapter or Heading or Sub- heading or Tariff item Description of Goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and ....
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....24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 26 0403 Curd; Lassi; Butter milk 27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name; 28 0407 Birds' eggs, in shell, fresh, preserved or cooked 29 0409 Natural honey, other than put up in unit container and bearing a registered brand name 30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair 31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 33. 0511 Semen including frozen semen 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35. 0701 Potatoes, fres....
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....co), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh 59 9 All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63. 0910 11 10 Fresh ginger, other than in processed form 64. 0910 30 10 Fresh turmeric, other than in processed form 65. 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name] 66. 1002 Rye [other than those put up in unit container and bearing a registered brand name] 67. 1003 Barley [other than those put up in unit container and bearing a registered brand name] 68. 1004 Oats [other than those put up in unit container and bearing a registered brand name] 69. 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name] 70 1006 Rice [other than those put up in unit container and bearing a registered brand name] 71. 1007 Grain sorghum [other than those put....
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....pped, ground, pressed or in the form of pellets 91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets 92. 1301 Lac and Shellac 93. 1404 90 40 Betel leaves 94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96. 1905 Pappad 97. 1905 Bread (branded or otherwise), except pizza bread 98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 99. 2201 Non-alcoholic Toddy, Neera including date and palm neera 100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name 101. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including gr....
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....attocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 136 8445 Amber charkha 137 8446 Handloom [weaving machinery] 138. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 139. 8803 Parts of goods of heading 8801 140 9021 Hearing aids 141. 92 Indigenous handmade musical instruments 142 9603 Muddhas made of sarkanda and phoolbaharijhadoo 143. 9609 Slate pencils and chalk sticks 144. 9610 00 00 Slates 145 9803 Passenger baggage 146 Any chapter Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as vagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey (vii) Wick for diya, (viii) Roli (ix) Kalava (Raksha sutr....
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.... of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. 138-B Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Devicereaders installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behal....
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....e 10 Others FORM GST EWB-02 (See Rule 138) Consolidated E-Way Bill Number of E-Way Bills E-Way Bill Number FORM GST EWB-03 (See Rule 138C) Verification Report Part A Name of the Officer Place of inspection Time of inspection Vehicle Number E-Way Bill Number Invoice or Challan or Bill Date Invoice or Challan or Bill Number Name of person in-charge of vehicle Description of goods Declared quantity of goods Declared value of goods Brief description of the discrepancy Whether goods were detained? If not, date and time of release of vehicle Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or UT tax Cess Penalty payable Integrated tax ....
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....p; Packing and Forwarding Charges etc. Total Packing and Forwarding Charges etc. Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status" Amendment in Form GST ENR-01 12. In the said rules, to FORMs, for "FORM GST ENR-01" the following FORM shall be substituted and be deemed to have been substituted with effect from 1st July, 2017, namely :- "Form GST ENR-01 [See Rule 58(1)] Application for Enrolment under section 35 (2) [only for un-registered persons] 1. Name of the State 2. (a) Legal name (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 3. Type of....
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....esident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3 Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of refund claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services with payment of tax (c) Exports of goods/services without payment of tax (accumulated ITC) (d) On account of order Sr. No. Type of order Order no. Orde....
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....r those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. Signature Name - Designation / Status SELF-DECLARATION [rule 89(2)(1))] I______________ (Applicant) having GSTIN/ temporary Id__________, solemnly affirm and certify that in respect of the refund amounting to Rs. --- / with respect to the tax, interest. or any other amount for the period from-to ----. claimed in the refund application. the incidence of such tax and interest has not been passed on to any other person. Signature Name Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefr....
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....lue No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 Statement 5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit or SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1x2+3) 1 2 3 4 Statement-6 [rule 89(2)(i)] Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of Section 77 (1) and (2), if any: Order No: Order Date: GSTIN/ UIN Name (in case B....
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....bsp; Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs. ____________(in words) claimed by M/s____________ (Applicant's Name) GSTIN/ Temporary ID ____________for the tax period ________ , the incidence of tax and interest. has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts. and other relevant records and Returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions - 1. Terms used: (a) B to C: From registered person to unregistered person (b) EGM: Export General Manifest (c) GSTIN: Goods and Services Tax Identification Number (d) IGST: Integrated goods and services tax (e) ITC: Input tax credit ....