TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Fifty-Ninth Amendment) Rules, 2023
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....s Tax (Fifty-Ninth Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 26th day of December, 2022. Provided further that provisions of clause (iv) and (v) of rule 2 of this notification shall come into force with effect from such date as notified by the Government. Amendment of Rule 8 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 in rule 8,- (i) in sub-rule (1), the words and letters, "mobile number, e-mail address," shall be omitted; (ii) in sub-rule (2), in clause (a), after the words "Direct Taxes", the words "and shall also be verified through separate one-time passwords sent to the mobile number and e- mail address linked to the Permanent Account Number" shall be inserted; (iii) in sub-rule (2), clauses (b) and (c) shall be omitted; (iv) for sub-rule (4A), the following sub-rule shall be substituted, namely :- "(4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common port....
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....dment of Rule 37 6. In the said rules, after rule 37, the following rule shall be inserted, namely: - "37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof.- Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies has not been furnished by such supplier till the 30th day of September following the end of financial year in which the input tax credit in respect of such invoice or debit note has been availed, the said amount of input tax credit shall be reversed by the said registered person, while furnishing a return in FORM GSTR-3B on or before the 30th day of November following the end of such financial year: Provided that where the said amount of input tax credit is not reversed by the registered person in a return in FORM GSTR-3B on or before the 30th day....
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.... the basis of e-Scroll of the Reserve Bank of India in cases where the details of the said e-Scroll are in conformity with the details in challan generated in FORM GST PMT-06 on the Common Portal." Amendment of Rule 88B 11. In the said rules, after rule 88B, the following rule shall be inserted, namely :- "88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.- (1) Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-1 or using the Invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC-01B, electronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said difference and directing him to- (a) p....
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....s being claimed by the applicant; that he has not adjusted the tax amount involved in these invoices against his tax liability by issuing credit note; and also, that he has not claimed and will not claim refund of the amount of tax involved in respect of these invoices, in a case where the refund is claimed by an unregistered person where the agreement or contract for supply of service has been cancelled or terminated;"; (ii) in clause (m), after the proviso, the following proviso shall be inserted, namely :- "Provided further that a certificate is not required to be furnished in cases where refund is claimed by an unregistered person who has borne the incidence of tax." Amendment of Rule 108 13. In the said rules, in rule 108, for sub-rule (3), the following sub-rule shall be substituted, namely: - "(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: ....
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....f such copy shall be considered as the date of filing of appeal." Amendment of Rule 109B 15. In the said rules, after rule 109B, the following rule shall be inserted, namely :- "109C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03, file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W: Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application: Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub- section (2) of section 107, as the case may be."; Amendment of Rule 138 16. In the said rules, in rule 1....
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.... • Whereas no reply to the show cause notice has been submitted, but you/ your authorised representative attended the personal hearing and made a written or verbal submission; and whereas, the undersigned on examination of your written or verbal submission made during personal hearing and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or • Whereas reply to the show cause notice has been submitted vide dated. But, you or your authorised representative did not attend the personal hearing on scheduled or extended date; and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or • Whereas reply to the show cause notice has been submitted vide dated and you/ your authorised representative attended the personal hearing, made a written/oral submission during personal hearing; and whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the ti....
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.... Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]-Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] Place of Supply (Name of State) (h) in Table 9, - (i) in the heading, for the words and letters "debit notes, credit notes, refund vouchers", the words, "debit and credit notes" shall be substituted; (ii) for the words and letter, "Revised details of document or details of original Debit or Credit Notes or refund vouchers", the words and letter, "Revised details of document or details of original Debit or Credit Notes" shall be substituted; (iii) in the sub-heading, in column no. 2 and 3, the word, ....
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.... Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 (a) Supplies on which e-commerce operator is liable to collect tax u/s 52 (b) Supplies on which e-commerce operator is liable to pay tax u/s 9(5) 15. Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] Type of supplier Type of recipient GSTIN of supplier GSTIN of recipient Document no. Document date Rate Value of supplies made Tax amount Place of supply Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 Registered Registered Unregistered ....
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....ature e. POS: Place of Supply (Respective State) f. TCS: Tax collection at source by e-commerce operator g. SEZ: Special Economic Zone h. ECO: E-commerce operator i. DTA: Domestic Tariff Area j. B to B: Supplies from one registered person to another registered person k. B to C: Supplies from registered person to unregistered person 2. Quarterly taxpayers filing invoice details through GSTR-1 or IFF for the first two month(s) of the quarter shall not repeat such details while filing GSTR-1 of the quarter. B. Table specific instructions- Sr. No. Table No. Instructions 1 2 3 1. 4A i. Supplies made to registered persons including supplies made through e-commerce operator attracting TCS u/s 52, but excluding supplies attracting tax on reverse charge basis, shall be reported. ii. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table. iii. The supplies made by SEZ on cover of a bill of entry shall not be reported by SEZ unit /developer. 2. 4B Supplies made to registered persons, attracting tax on reverse charge b....
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....to supplies reported in table 14(b) in earlier tax period shall be reported. 22. 15 (i) ECO shall report details of the supplies made through him/her on which he/she is liable to pay tax u/s 9(5). (ii) GSTIN of supplier and recipient, if registered, shall be reported. (iii) Details of the documents issued by ECO shall be reported, if recipient is registered. 23. 15A(I) Amendment to the details reported in table 15 in earlier tax periods in respect of registered recipients shall be reported. 24. 15A(II) Amendment to the details reported in table 15 in earlier tax periods in respect of unregistered recipients shall be reported.". 22. In the said rules, in FORM GST RFD-01, in Annexure 1, after Statement-7, the following statement shall be inserted, namely: - "Statement-8 [rule 89(2)(ka)] Refund Type: Refund for unregistered persons SI. No. GSTIN of supplier Document/Invoice Details Tax Paid Details of payment of invoice value to the supplier Details of payment received against cancellation/ termination Refund Amount Claimed (I+C+S+ Cess) Type of document No. Date Taxable Value Integrated Tax (I) Central Tax (C)....
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....ils thereof are as follows: Form Type Liability declared/ paid (in Rs.) IGST CGST SGST/UTGST Cess Total FORM GSTR-1 / IFF FORM GSTR-3B Difference in liability 2. In accordance with sub-rule (1) of rule 88C, you are hereby requested to either pay the said differential tax liability, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part-B of FORM GST DRC-01B, and/or furnish the reply in Part-B of FORM GST DRC-01B incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, within a period of seven days. 3. It may be noted that where any amount remains unpaid within a period of seven days and where no explanation or reason is furnished by you or where the explanation or reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79 of the Act. 4. This is a system generated notice and does not require signature.....
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....s at concessional rate or exemption: (iv) Date of notification: (v) Amount of refund received: (vi) Amount of erroneous refund to be deposited: (vii) Date of credit of refund in Bank Account: 4. Section under which voluntary payment is made << drop down>> 5. Details of show cause notice, if payment is made within 30 days of its issue, scrutiny, intimation of tax ascertained through Form GST DRC- 01A, audit, inspection or investigation, GST RFD-01, others (specify) Reference No./ARN Date of issue/filing 6. Financial Year 7. Details of payment made including interest and penalty, if applicable (Amount in Rs.) Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if applicable Fee Others Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 13 ....