TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Fifty third Amendment) Rules, 2022
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....ervices Tax (Fifty third Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force from 24th September, 2021. Amendment of rule 10A 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),- (1) In rule 10A of the said rules, with effect from the date as may be notified, - (a) after the words "details of bank account", the words "which is in name of the registered person and obtained on Permanent Account Number of the registered person" shall be inserted; (b) the following proviso shall be inserted, namely:- "Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor."; (2) After rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely :- "10B. Aadhaar authentication for registered person.- The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, under....
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....i) for the words "during a quarter", the words "during a specified period" shall be substituted; (ii) for the words "the said quarter", the words "the said period" shall be substituted; (iii) after the proviso, the following explanation shall be inserted, namely: - "Explanation. - For the purposes of this sub-rule, the expression "specified period" shall mean.- (a) the period of six consecutive months commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and (b) a financial year in any other case."; Amendment of rule 59 6. In rule 59 of the said rules, in sub-rule (6), with effect from the 1st day of January, 2022, (i) in clause (a), for the words "for preceding two months", the words "for the preceding month" shall be substituted; (ii) clause (c) shall be omitted; Amendment of rule 80 7. With effect from the 1st day of August, 2021, for rule 80, the following rule shall be substituted, namely: - "80. Annual return.- (1) Every registered person, other than those....
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....on inter-State supply before coming into forceof this sub-rule, be filed before the expiry of a period of two years from the date on which this sub- rule comes into force."; Amendment of rule 96 9. In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date as may be notified, the following clause shall be inserted, namely :- "(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;"; Amendment of rule 96B 10. After rule 96B of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely :- "96C. Bank Account for credit of refund.- For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, "bank account" shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number: Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor."; Amendment of rule 137 11. In rule 137, with effect from the 30th day of November 2021, for the words "four yea....
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....(a) in paragraph 4, - (A) after the word, letters and figures "or FY 2019-20", the word, letters and figures "or FY 2020-21" shall be inserted; (B) in the Table, in second column, for the word and figures "and 2019-20" wherever they occur, the word and figures ", 2019-20 and 2020-21" shall be substituted; (b) in paragraph 5, in the Table, in second column, - (A) against serial number 6B, after the letters and figures "FY 2019- 20", the letters, figures and word "and 2020-21" shall be inserted; (B) against serial numbers 6C and 6D, - (I) after the word, letters and figures "For FY 2019-20", the word and figures "and 2020-21" shall be inserted; (II) for the word and figures "and 2019-20", the figures and word ", 2019-20 and 2020-21" shall be substituted; (C) against serial number 6E, for the letters and figures "FY 2019- 20", the letters, figures and word "FY 2019-20 and 2020-21" shall be substituted; (D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the figures and word "2018-19 and 2019-20", the figures and word "2018-19, 2019-20 and 2020-21" shall be substituted; ....
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....igures and word "2018-19 and 2019-20" wherever they occur, the letters, figures and word "2018-19, 2019-20 and 2020-21" shall be substituted.". Amendment in FORM GSTR-9C 15. In the said rules, with effect from the 1st day of August, 2021, in FORM GSTR-9C, (i) in Part A, in the table - (a) in Sl no 9, after the entry relating to serial number K, the following serial number and entry relating thereto shall be inserted, namely:- "K-1 Others ."; (b) in Sl no 11, after entry relating to "0.10%", the following entry shall be inserted, namely: - "Others ."; (c) against Pt. V, - (I) in the heading, for the words "Auditor's recommendation on additional Liability due to non- reconciliation", the words "Additional Liability due to non- reconciliation" shall be substituted; (II) after entry relating to "0.10%", the following entry shall be inserted, namely:- "Others ."; (ii) after the table, for the portion beginning with "Verification:" and ending with "and balance sheet etc.", t....