TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Sixty-first Amendment) Rules, 2023
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....ds and Services Tax (Sixty-first Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 4th day of August, 2023. Amendment of Rule 9 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the "said rules"), in rule 9, in sub-rule (1), in the proviso, in the longline, the words "in the presence of the said person" shall be omitted. Amendment of Rule 10A 3 In the said rules, in rule 10A, for the portion beginning with the words and figure "as soon as may be, but not later than forty-five days" and ending with the words "in order to comply with any other provision" the following shall be substituted, namely :- "within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal". Amendment of Rule 21A 4 In the said rules, in rule 21A,- for sub-rule(2A), the following s....
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....missioner, as the case may be, for a further period not exceeding one hundred and eighty days: Provided further that"; (c) in the second proviso, for the words "Provided further", the words "Provided also" shall be substituted. Amendment of Rule 25 6 In the said rules, for rule 25, the following rule shall be substituted, namely: - "25. Physical verification of business premises in certain cases. - (1) Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG- 30 on the common portal within a period of fifteen working days following the date of such verification. (2) Where the physical verification of the place of business of a person is required before the grant of registration in the circumstances specified in the proviso to sub- rule (1) of rule 9, the proper officer shall get such verification of the place of business done and the verification report along with....
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....cility, if he has not furnished the details of the bank account as per the provisions of rule 10A.". Amendment of Rule 64 10 In the said rules, in rule 64, with effect from the 1st day of October, 2023, for the words "person in India other than", the words "non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to" shall be substituted. Amendment of Rule 67 11 In the said rules, in rule 67, in sub-rule (2), with effect from the 1st day of October, 2023, for the portion beginning with the words "The details" and ending with the words "suppliers", the words "The details of tax collected at source under sub-section (1) of section 52 furnished by the operator under sub-rule (1) shall be made available electronically to each of the registered suppliers" shall be substituted. Insertion of new Rule 88D 12 In the said rules, after rule 88C, the following rule shall be inserted, namely :- "88D. Manner of dealing with difference in input tax credit available in auto- generated statement containing the details of input tax credit and that availed in return.- (1) Where the amount of ....
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....the last return required to be furnished by him" the words "only after the last return required to be furnished by him has been so furnished" shall be substituted; (b) in sub-rule (2), in clause (k), after the words "payment of tax" the words "and interest, if any, or any other amount paid" shall be inserted. Amendment of Rule 94 14 In the said rules, rule 94 shall, with effect from the 1st day of October, 2023, be renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely :- "(2) The following periods shall not be included in the period of delay under sub- rule (1), namely :- (a) any period of time beyond fifteen days of receipt of notice in FORM GST RFD- 08 under sub-rule (3) of rule 92, that the applicant takes to- (i) furnish a reply in FORM GST RFD-09, or (ii) submit additional documents or reply; and (b) any period of time taken either by the applicant for furnishing the correct details of the bank account to which the refund is to be credited or for validating the details of the bank account so furnished, where the amount of refund sanctioned could not be ....
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....aid amount shall be posted in Part-II of Electronic Liability Register in FORM GST PMT-01. (2) The intimation referred to in sub-rule (1) shall be treated as the notice for recovery. (3) Where any amount of tax or interest specified in the intimation referred to in sub- rule (1) remains unpaid on the expiry of the period specified in the said intimation, the proper officer shall proceed to recover the amount that remains unpaid in accordance with the provisions of rule 143 or rule 144 or rule 145 or rule 146 or rule 147 or rule 155 or rule 156 or rule 157 or rule 160.". Amendment of Rule 162 19 In the said rules, in rule 162, with effect from the 1st day of October, 2023,- (a) in sub-rule(3), the words "has cooperated in the proceedings before him and" shall be omitted; (b) after sub-rule (3), the following sub-rule shall be inserted, namely :- "(3A) The Commissioner shall determine the compounding amount under sub-rule (3) as per the Table below :- TABLE S. No. Offence Compounding amount if offence is punishable under clause (i) of sub- section (1) of section 132 Compounding amount if offence is punisha....
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....serted, namely :- "163. Consent based sharing of information.- (1) Where a registered person opts to share the information furnished in- (a) FORM GST REG-01 as amended from time to time; (b) return in FORM GSTR-3B for certain tax periods; (c) FORM GSTR-1 for certain tax periods, pertaining to invoices, debit notes and credit notes issued by him, as amended from time to time, with a system referred to in sub-section (1) of section 158A (hereinafter referred to as "requesting system"), the requesting system shall obtain the consent of the said registered person for sharing of such information and shall communicate the consent along with the details of the tax periods, where applicable, to the common portal. (2) The registered person shall give his consent for sharing of information under clause(c) of sub- rule (1) only after he has obtained the consent of all the recipients, to whom he has issued the invoice, credit notes and debit notes during the said tax periods, for sharing such information with the requesting system and where he provides his consent, the consent of such recipients shall be deemed to have been obtained. ....
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.... "5B. Taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis (Amount in Rupees) GSTIN Taxable Value 1 2 5C. Amendments to the taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis (Amount in Rupees) Month Original GSTIN Revised GSTIN Taxable value 1 2 3 4 Amendment of Form GSTR-8 23 In the said rules, in FORM GSTR-8, with effect from the 1st day of October, 2023,- (a) after serial number 3 and the entries relating thereto, the following serial number and entries, shall be inserted, namely ;- "3.1. Details of supplies made through e-commerce operator by un- registered suppliers Enrolment no. of supplier Gross value of supplies made Value of supplies returned Net value of the supplies 1 2 ....
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....ober, 2023 filed upto 30th November, 2023."; B. in the Table, in second column,- I. against serial numbers 10 & 11, the following shall be inserted at the end, namely: - "For FY 2022-23, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here."; II. against serial number 12,- i. after the words, figures and brackets "upto 30th November, 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.", the following shall be inserted, namely :- "For FY 2022-23, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2023 to October, 2023 filed upto 30th November, 2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details."; ii. for the figures and word "2020-21 and 2021-22", the figures and word "2020- 21, 2021-22 and 2022-23" shall be substitute....
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....22", the figures and word "2020-21, 2021-22 and 2022-23" shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word "2020-21 and 2021-22", the figures and word" 2020-21, 2021-22 and 2022-23" shall be substituted. Amendment of Form GST RFD-01 26. In the said rules, in FORM GST RFD-01, in Annexure-1, under Statement-7, for the Table, the following Table shall be substituted, namely :- Sl. No. Document/Invoice Detail Details of amount paid Details of refund claimed Type of document ARN No. Date Integrated Tax Central Tax State/UT Tax Cess Interest Any other (please specify) Integrated Tax Central Tax State/UT Tax Cess Interest Any other (please specify) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ....
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....partially, along with interest payable under section 50, through FORM GST DRC-03, and the details thereof are as below: ARN of FORM GST DRC-03 Paid Under Head Tax Period IGST CGST SGST/UTGST CESS Interest 1 2 3 4 5 6 7 8 AND/OR B. The reasons in respect of that part of the excess input tax credit that has remained to be paid are as under: S. No Brief Reasons for Difference Details (Mandatory) 1 Input tax credit not availed in earlier tax period(s) due to non-receipt of inward supplies of goods or services in the said tax period (including in case of receipt of goods in installments). 2 Input tax credit not availed in earlier tax period(s) inadvertently or due to mistake or omission 3 ITC availed in respect of import of goods, which is not reflected in FORM GSTR-2B 4 ITC availed in respect of inward supplies from SEZ, which are not reflected in FORM GSTR- 2B 5 Excess reversal of ITC in previous tax periods which is being reclaimed in the current tax period 6 ....