TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Fifty Fifth Amendment) Rules, 2022
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....ods and Services Tax (Fifty Fifth Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force from 5th day of July 2022. Amendment of rule 21A 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A, in sub-rule (4), after the proviso, the following proviso shall be inserted, namely: "Provided further that where the registration has been suspended under sub-rule (2A) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns."; Amendment of rule 43 3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: - "(d) the value of supply of Duty Credit Scrips specified in the notification KA.NI.- 2-1667/XI-9(47)/17-U.P. Act-1-2017-Order-(75)-2017 Dated 16.11.2017."; Amendment of rule 46 4. In the said rules, in rule 46, after clause....
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.... due date in accordance with provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, the interest on tax payable in respect of such supplies shall be calculated on the portion of tax which is paid by debiting the electronic cash ledger, for the period of delay in filing the said return beyond the due date, at such rate as may be notified under sub-section (1) of section 50. (2) In all other cases, where interest is payable in accordance with sub section (1) of section 50, the interest shall be calculated on the amount of tax which remains unpaid, for the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50. (3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit wrongly availed and utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit ti....
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....ff per unit, in case where refund is on account of export of electricity;" (c) in sub-rule (4), the following Explanation shall be inserted, namely:- "Explanation. - For the purposes of this sub-rule, the value of goods exported out of India shall be taken as - (i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the Shipping Bill and Bill of Export (Forms) Regulations, 2017; or (ii) the value declared in tax invoice or bill of supply, whichever is less."; (d) in sub-rule (5), for the words "tax payable on such inverted rated supply of goods and services", the brackets, words and letters "{tax payable on such inverted rated supply of goods and services x (Net ITC+ ITC availed on inputs and input services)}." shall be substituted; Omitted rule 95A 9. In the said rules, rule 95A shall be deemed to have been omitted with effect from the 1st July, 2019; Amendment of rule 96 10. In the said rules, with effect from the 1st day of July, 2017, in rule 96, - (a) in sub-rule (1), for clause (b), the following clause shall be deemed to have been substi....
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....D-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. (5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules (5A) and (5B) shall be dealt in accordance with the provisions of rule 89."; (e) sub-rule (6) and sub-rule (7) shall be deemed to have been omitted; FORM GSTR-3B 11. In the said rules, in FORM GSTR-3B, - (a) in paragraph 3.1, in the heading, after the words "liable to reverse charge", the brackets, words and figures "(other than those covered in 3.1.1)" shall be inserted; (b) after paragraph 3.1, the following paragraph shall be inserted, namely: - "3.1.1 Details of supplies notified under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services Tax/Union Territory Goo....
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....uch supplies in 3.1.1(ii) above."; FORM GSTR-9 12. In the said rules, in FORM GSTR-9, under the heading Instructions, - (a) in paragraph 4, - (A) after the word, letters and figures "or FY 2020-21", the word, letters and figures "or FY 2021-22" shall be inserted; (B) in the Table, in second column, - (I) against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: - 'For FY 2021-22, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the "exempted" row only.'; (II) against serial numbers 5H, 51, 5J and 5K, for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020- 21 and 2021-22" shall respectively be substituted; (b) in paragraph 5, in the Table, in second column, - 6 (A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20 and 2020-21", the letters, figures and word "FY 2019-20, 2020-21 and 2021-22" shall....
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....aimed shall be furnished in the annual return for FY 2022-23."; (2) for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; (d) in paragraph 8, in the Table, in second column,- (A) against serial numbers, (I) 15A, 15B, 15C and 15D, (II) 15E, 15F and 15G, for the figures and word "2019-20 and 2020-21" wherever they occur, the letters, figures and word "2019-20, 2020-21 and 2021-22" shall respectively, be substituted."; (B) against serial numbers 16A, 16B and 16C for the figures and word "2019-20 and 2020-21" wherever they occur, the figures and word "2019-20, 2020-21 and 2021-22" shall respectively be substituted."; (C) against serial numbers 17 and 18, (I) after the words, letters and figures "for taxpayers having annual turnover above Rs. 5.00 Cr."; the words, letters and figures "From FY 2021-22 onwards, it shall be mandatory to report HSN code at six digits level for taxpayers having annual turnover in the preceding year above Rs. 5.00 Cr and at four digits level for all B2B supplies for taxpayers having annual turnover in the precedi....
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....stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax (Compensation to States)"; 15. In the said rules, in FORM GST PMT-06, - e-Payment "(This will include all modes of e-payment such as CC/DC and net banking. Taxpayer will choose one of this)" (a) Under the heading Mode of Payment (relevant part will become active when the particular mode is selected) for the portion starting with and ending with "Note: Charges to be separately paid by the person making payment.", the following shall be substituted, namely: - e-Payment (This will include all modes of e- payment such as CC/DC, net banking and UPI. Taxpayer will choose one of this) Over the Counter (OTC) IMPS Bank (Where cash or instrument is proposed to be deposited) Details of Instrument Cash Cheque Demand Draft NEFT/RTGS Remitting bank Beneficiary name GST Beneficiary Account Number <(CPIN)> Name of beneficiary bank Reserve Bank of India Beneficiary Bank's Indian Financial System Code (IFSC) IFSC of RBI ....