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Uttar Pradesh Goods and Services Tax (Twenty fifth Amendment) Rules, 2018
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.... name and commencement 1. 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Twenty fifth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. Insertion of rule 83A 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 hereinafter referred to as the said rules, after rule 83, the following rule shall be inserted, namely :- "83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule. (2) The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as "NACIN") shall conduct the examination. (3) Frequency of examination.- The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers. (4....
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....d to secure fifty per cent. of the total marks. (9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal. (ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: - (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabricated documents; (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination; (e) found in possession of any paper, book, note or any other material, the use of which is not permitted in the examination center; (f) communicating with others or exchanging calculators, chits, pap....
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....200 Qualifying marks: 100 No negative marking Syllabus: 1 The Central Goods and Services Tax Act, 2017 2 The Integrated Goods and Services Tax Act, 2017 3 All The State Goods and Services Tax Acts, 2017 4 The Union territory Goods and Services Tax Act, 2017 5 The Goods and Services Tax (Compensation to States) Act, 2017 6 The Central Goods and Services Tax Rules, 2017 7 The Integrated Goods and Services Tax Rules, 2017 8 All The State Goods and Services Tax Rules, 2017 9. Notifications, Circulars and orders issued from time to time under the said Acts and Rules.". Insertion of rule 142A 3. In the said rules, after rule 142, the following rule shall be inserted, namely :- "142A. Procedure for recovery of dues under existing laws, - (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A ....
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....ectronic Liability Register of Registered Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Reference No. Date GSTIN/Temporary ld - Name (Legal) - Trade name, if any . Stay status - Stayed/Un-stayed Period - From -- To --- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr No. Date (dd/mm/yyyy Reference No. Tax Period, if applicable Ledger used for discharging liability Description Type of Transaction* Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing From To Tax Interest Penalty Fees Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total) Tax Interest Penalty Fee Others Total Status (Stayed / Un-stayed) 15....
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.... Date - Part A - Basic details Sr. No. Description Particulars (1) (2) (3) 1. GSTIN 2 Legal name << Auto>> 3 Trade name, if any << Auto>> 4. Government Authority who passed the order creating the demand State /UT Centre 5. Old Registration No. 6. Jurisdiction under earlier law 7. Act under which demand has been created 8. Period for which demand has been created From -- mm, yy To mm, yy 9. Order No. (original) 10. Order date (original) 11. Latest order no. 12. Latest order date 13. Date of service of the order (optional) 14. Name of the officer who has passed the order (Optional) 15. Designation of the officer who has passed the order 16. Whether demand is stayed Yes No 17 Date of stay order 18 Period of stay From - to - Part B - Demand details 19. Details of demand created (Amount in Rs. in all Tables) Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 ....
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.... Date - Part A - Basic details Sr. No. Description Particulars (1) (2) (3) 1. GSTIN 2. Legal name << Auto>> 3. Trade name, if any << Auto>> 4. Reference no. vide which demand uploaded in FORM GST DRC-07A 5. Date of FORM GST DRC-07A vide which demand uploaded 6. Government Authority who passed the order creating the demand State /UT Centre << Auto>> 7. Old Registration No. << Auto, editable>> 8. Jurisdiction under earlier law << Auto, editable>> 9. Act under which demand has been created << Auto, editable>> 10. Tax period for which demand has been created << Auto, editable>> 11. Order No. (original) << Auto, editable>> 12. Order date (original) << Auto, editable>> 13. Latest order no. << Auto, editable>> 14. Latest order date << Auto, editable>> 15. Date of service of the order << Auto, editable>> 16. Name of the officer who has passed the order (optional) << Auto, editable>> 17. Designation of the officer who has passed the order << Auto, editable>> 18. Whether demand is stayed ....