Uttar Pradesh Goods and Services Tax (Thirty first Amendment) Rules, 2019

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....red by section 164 of the Uttar Pradesh Goods and Services Tax Act. 2017 (U.P. Act no 1 of 2017). the Governor, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely :- THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRTY FIRST AMENDMENT) RULES, 2019 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Thirty first Amendment) Rules, 2019. (2) Save as provided otherwise, they shall come into force on the date of their publication in the Gazette. Amendment of rule 12 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, in sub-rule (1A),- (a) afte....

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....following rule shall be inserted, namely :- "83B. Surrender of enrolment of goods and services tax practitioner.- (1) A goods and services tax practitioner seeking to surrender his ¡ enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner. (2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.". Amendment of rule 137 6. In the said rules, in rule 137, for the words "two years", the words "four years" shall be substituted. Amendment of rule 138E 7. In the said rul....

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....bsp; 4. No. and Date of application   5. Date of effect of cancellation of enrolment     DECLARATION This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect from (SIGNATURE) Place: Date:"   Amendment of FORM GST RFD-01 9. In the said rules, in FORM GST RFD-01, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:- "Statement 5B [rule 89(2)(g)] (Amount in Rs) Refund Type: On account of deemed exports SI. No. Details of invoices/credit notes/debit notes of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax pai....

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.... 5 Facility of furnishing of information in Part A of FORM GST EWB 01 (i.e. facility for generation of E-Way Bill) blocked w.e.f.   6 Reasons of unblocking of facility for generation of E- Way Bill   (i)     (ii)     (iii)     7 Expected date for filing of returns for the period under default         8. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation /Status Date: Place:   FORM GST EWB - 06 ....