TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Sixty- fourth Amendment) Rules, 2024
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....tar Pradesh Goods and Services Tax (Sixty- fourth Amendment) Rules, 2024. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force from the 10th day of July, 2024. Amendment of rule 8 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the "said rules"), with effect from a date to be notified, in rule 8, in sub-rule (4A), after the first proviso, the following proviso shall be inserted, namely: - "Provided further that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only afte....
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....ll be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the amount of the credit distributed shall not exceed the amount of credit available for distribution; (c) the credit of tax paid on input services attributable to a recipient of credit shall be distributed only to that recipient; (d) the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients to whom the input service is attributable and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all such recipients to whom such input service is attributable and which are operational in the current year, during the said relevant period; (e) the credit of tax paid on input services attributable to all recipients of credit shall be distributed amongst such recipients and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of s....
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....n clause (d) and (e); (k) the Input Service Distributor shall issue an Input Service Distributor invoice, as provided in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit; (I) the Input Service Distributor shall issue an Input Service Distributor credit note, as provided in sub- rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason; (m) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (j) and the amount attributable to any recipient shall be calculated in the manner provided in clause (f) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6; (n) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the or....
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....son engaged in the supply of taxable goods as well as goods not taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entries 84 and 92A of List I of the Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule.". Amendment of rule 40 9. In the said rules, in rule 40, in sub-rule (1), in cause (e), after the words, letters and figures "FORM GSTR-1", the words, letters and figures "and in FORM GSTR-1A, if any," shall be inserted; Amendment of rule 48 10. In the said rules, in rule 48, in sub-rule (3), after the words, letters and figures "FORM GSTR-1", the words, letters and figures "or in FORM GSTR-IA, if any" shall be inserted; Amendment of rule 59 11. In the said rules, in rule 59,- (i) after sub-rule (1), the following proviso shall be inserted, namely :- "Provided that the said person may, after furnishing the details of outward supplies of goods or service or both in FORM GSTR-I for a tax period but before filing of return in FORM GSTR-3B for the said tax period, at his own option, amend or furnish additional details of outward supplies of goods or service....
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....-I", the letters, words and figures ", as amended in FORM GSTR- 1A if any," shall be inserted. Amendment of rule 88B 15. In the said rules, in rule 88B, after sub-rule (1), the following proviso shall be inserted, namely: - "Provided that where any amount has been credited in the Electronic Cash Ledger as per provisions of sub-section (1) of section 49 on or before the due date of filing the said return, but is debited from the said ledger for payment of tax while filing the said return after the due date, the said amount shall not be taken into consideration while calculating such interest if the said amount is lying in the said ledger from the due date till the date of its debit at the time of filing return.". Amendment of rule 88C 16. In the said rules, in rule 88C, in sub-rule (1), after the words, letters and figures "FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR- IA if any," shall be inserted. Amendment of rule 89 17. In the said rules, in rule 89, - (i) after sub-rule (1A), the following sub-rule shall be inserted, namely: "(1B) Any person, claiming refund of additional integrated tax paid on acc....
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.... as applicable, indicating requirement for the revision in price of exported goods and the price revision thereof, in a case where the refund is on account of upward revision in price of such goods subsequent to exports; (bc) a reconciliation statement, reconciling the value of supplies declared in supplementary invoices, debit notes or credit notes issued along with relevant details of Bank Realisation Certificate or foreign inward remittance certificate issued by Authorised Dealer-I Bank, in a case where the refund is on account of upward revision in price of such goods subsequent to exports;". Insertion of rule 95B 18. In the said rules, after rule 95, the following rule shall be inserted, namely: - "95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department. - (1) Notwithstanding anything contained in rule 95, a Canteen Stores Department under the Ministry of Defence, which is eligible to claim the refund of fifty per cent. of the applicable central tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the Canteen Stores Department or....
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....e following shall be substituted, namely :- "(b) fifteen days after the expiry of one year, or the period as allowed under the Foreign Exchange Management Act, 1999 (42 of 1999) including any extension of such period as permitted by the Reserve Bank of India, whichever is later, from the date of issue of the invoice for export, or such further period as may be allowed by the Commissioner, if the payment of such services is not received by the exporter in convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India."; (ii) in sub-rule (2), after the words, letters and figures "contained in FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. Amendment of rule 110 21. In the said rules, for rule 110, the following rule shall be substituted, namely: - "110 Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed in FORM GST APL-05, along with the relevant documents, electronically and provisional acknowledgement shall be issued to the appellant immediately: Provided that an appeal to th....
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....usand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax. or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees and a minimum of five thousand rupees: Provided that the fees for filing of an appeal in respect of an order not involving any demand of tax, interest, fine, fee or penalty shall be five thousand rupees. (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.". Amendment of rule 111 22. In the said rules, for rule 111, the following rule shall be substituted, namely: - "111 Application to the Appellate Tribunal .- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be filed in Form GST APL-07, along with the relevant documents, electronically and a provisional acknowledgement shall be issued to the appellant immediately: Provided that an application to the Appellate Authority may be filed manually in FORM GST APL-07, along with the relevant documents....
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....strar, Deputy Registrar and Assistant Registrar. 19 Insertion of rule 113A 23. In the said rules, after rule 113, the following rule shall be inserted, namely: - "113A Withdrawal of Appeal or Application filed before the Appellate Tribunal :- The appellant may, at any time before the issuance of the order under sub-section (1) of section 113, in respect of any appeal filed in FORM GST APL-05 or any application filed in FORM GST APL- 07, file an application for withdrawal of the said appeal or the application, as the case may be, by filing an application in FORM GST APL-05/07W: Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal or the application, as the case may be, would be subject to the approval of the Appellate Tribunal and such application for withdrawal of the appeal or application, shall be decided by the Appellate Tribunal within fifteen days of filing of such application: Provided further that any fresh appeal or application, as the case may be, filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section....
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....he amount so paid and intimated through FORM GST DRC-03 shall be credited in Electronic Liability Register in FORM GST PMT -01 against the debit entry created for the said demand, as if the said payment was made towards the said demand on the date of such intimation made through FORM GST DRC-03: Provided that where an order in FORM GST DRC-05 has been issued in terms of sub-rule (3) concluding the proceedings, in respect of the payment of an amount in FORM GST DRC-03, an application in FORM GST DRC-03A cannot be filed by the said person in respect of the said payment.". Amendment of rule 163 26. In the said rules, in rule 163, in sub-rule (1), in clause (c), after the words, letters and figures "FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. Insertion of FORM GST ENR-03 27. In the said rules, with effect from a date to be notified, after the FORM GST ENR-02, the following Form shall be inserted, namely: - "FORM GST ENR-03 [See rule 138(3)] Application for Enrolment [only for un-registered persons] 1. Name of the State 2. (a) Name as per PAN (b) Trade Name, if any (c) PAN (d....
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.... (b) Trade name, if any 3. (a) ARN (b) Date of ARN 4. Taxable outward supplies made to registered persons (including UIN- holders) other than supplies covered by Table 6 (Amount in Rs. For all Tables) GSTIN/UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 4A. Supplies other than those [attracting reverse charge (including supplies made through e-commerce operator attracting TCS)] 4B. Supplies attracting tax on reverse charge basis 5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 1 lakh Place of S....
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.... 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons 9. Amendments to taxable outward supply details furnished in FORM- GSTR-1 for the current tax periods in Table 4, 5 and 6 |including debit and credit notes issued during current period and amendments thereof] Details of original document Revised details of document or details of original Debit or Credit Notes Rate Taxable Value Amount Place of supply GSTIN Doc. No. Doc. Date GSTIN Document Shipping bill Value Integrated Tax Central Tax State/UT Tax Cess No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 9A. Amendment of invoice/Shipping bill details furnished 9B. Debit Notes/Credit Notes [original] &....
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....sp; II Amendment of information furnished in Table No. 11|1] in CSTR-1 statement for current tax period [Furnish revised information] Month Amendment relating to information furnished in S.No.(select) 11A(1) 11A(2) 11B(1) 11B(2) 12. HSN-wise summary of outward supplies Sr. No. HSN Description UQC Total Quantity Rate of Tax Total Taxable Value Amount Integrated Tax Central Tax Sate UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 13. Documents issued during the tax period Sr. No Nature of document Sr. No. Total number Cancelled Net issue From To 1 2 3 4 5 6 7 1 Invoice for outward supply ....
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.... 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 Unregistered Registered Unregistered 15A (I). Amendment to details of the supplies made t....
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....rterly) or the due date of filing of FORM GSTR -1 (Quaterly), whichever is later, till filing of FORM GSTR-3B of the same tax period. 3. The particulars declared in FORM GSTR-IA along with particulars declared in FORM GSTR-1 shall be made available in FORM GSTR- 3B. In case of taxpayers opting for filing of quarterly returns the same shall be made available in FORM GSTR-3B (Quarterly) along with particular furnished in FORM GSTR-1 and IFF of Month MI and M2 (if filed). 4. Amendment of a document which is related to change of Recipient's GSTIN shall not be allowed in GSTR -! A. 5. In addition to the GSTR-2B already generated, GSTR-2B shall also consist of all the supplies declared by the respective suppliers in GSTR-1A. However, supplies declared or amended in FORM GSTR- 1A shall be made available in the next open FORM GSTR-2B. For example, (i) a supplier issues two invoices INVI and INV2 in the month of January 2023. Then he furnished the details of the invoice INVI on 8th Feb 2023 in FORM GSTR-1. However, he misses one invoice INV2 and furnishes the details of the same in FORM GSTR-1A on 15th Feb 2023. In this case, INVI will go to the FORM ....
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....he current tax period 15 • ECO Taxpayers may declare additional details of supplies for unregistered recipients (rate wise) for the current tax period other than those already declared in FORM GSTR-1. 10, 11(II), 14A, 15A(I), 15A(II) • Taxpayers may amend details already declared in FORM GSTR-1 of the current period.". Amendment of FORM GSTR- 2A 30 In the said rules, in FORM GSTR-2A,- (i) for the brackets, letters, words and figures "(From GSTRI, GSTRS, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)", the brackets, letters, words and figures "(From GSTRI, IA, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)" shall be substituted; (ii) in Part A, - (a) for the figures, letters and words "GSTR-1/5 period" wherever they occur, the figures, letters and words "GSTR- 1/1A/5 period" shall be substituted; (b) for the figures, letters and words "GSTR-1/5 filing date" wherever they occur, the figures, letters and words "GSTR- 1/1A/5 filing date" shall be substituted; (iii) u....
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.... GSTR-3B table Integrated Tax (Rs.) Central Tax (Rs.) State/UT tax (Rs.) Advisory Credit which may be availed under FROM GSTR-3B Part A ITC Available-Credit may be claimed in relevant headings in GSTR-3B I All other ITC-Supplies from registered persons other than reverse charge 4(A)(5) Net input tax credit may be availed under Table 4(A)(5) of FORM GSTR-3B. Details B2B-Invoices B2B-Debit notes ECO-Documents B2B-Invoices (Amendment) ECO-Documents (Amendment) II Inward Supplies from ISD 4(A)(4) Net input tax credit may be availed under Table 4(A)(4) of FORM GSTR-3B. Details ISD-Invoices ISD-Invoices (Amendment) III Inward S....
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....availed under FORM GSTR-3B Part A ITC Not Available 1 All other ITC-Supplies from registered persons other than reverse harge 4(D)(2) Such credit shall not be taken and has to be reported in table 4(D)(2) of FORM GSTR-3B. Details B2B-Invoices B2B Debit notes ECO-Documents B2B-Invoices (Amendment) B2B Debit notes (Amendment) II ECO-Documents (Amendment) Inward Supplies from ISD 4(D)(2) Such credit shall not be taken and has to be reported in table 4(D)(2) of FORM GSTR-3B. Details ISD-Invoices ISD-Invoices (Amendment)  ....
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....Rs.) Central Tax (Rs.) State/ UT tax (Rs.) Cess(Rs.) Advisory Credit which may be reversed under FORM GSTR-3B Part A ITC Reversed-Others I ITC Reversal on account of Rule 37A 4(B)(2) Such credit shall be reversed and has to be reported in table 4(B)(2) of FORM GSTR-3B. Details B2B- Invoices B2B-Debit notes B2B-Invoices (Amendment) B2B-Debit notes (Amendment) Instructions: 1. Terms Used:- a. ITC - Input tax credit b. B2B - Business to Business c. ISD - Input service distributor d. IMPG - Import of goods e. IMPGSEZ - Import of goods from SE7. f. ECO - E-Commerce Operator 2. Important Advisory: a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers or by ECOs in their respective FORMS GSTR-1....
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....is statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B. 6. Table 3 captures the summary of ITC available as on the date of generation of GSTR-2B. It is divided into following two parts: A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B. B. Part B captures the summary of credit that shall be net-off from relevant table of FORM GSTR-3B. 7. Table 4 captures the summary of ITC not available as on the date of generation of GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B but to be reported as ineligible ITC in Table 4(D)(2) of FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to net-off credit on receipt of credit notes continues for such supplies. 8. Table 5 captures the summary of ITC to be reversed under Rule 37A on or before 30th November following the end of financial year in which the ITC in respect of such invoice or debit note has been availed and corresponding FORM GSTR-3B has not been furnished by the supplier. Credit auto populated in this table shall be reversed in FORM....
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.... GSTR-I/IFF and GSTR- 1A. ii. This table provides only the supplies on which ITC is available. iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax. iv. Negative credit, if any, may arise due to amendment in B2B - Invoices (Reverse Charge) and B2B - Debit notes (Reverse Charge). Such credit shall be net-off in Table 4(A)(3) of FORM GSTR-3B. Table 3 Part A Section IV Import of Goods i. This section provides the details of IGST paid by you on import of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. These details are updated on near real time basis from the ICEGATE system. ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which GSTR-2B is being generated for. iii. The ICEGATE reference date is the date from which the recipient is eligible : to take input tax credit. iv. The table also provides if the Bill of entry was amended. v. Information is provided in the tables based on data received from ICEGATE. Table 3 Part B S....
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....from relevant ITC available tables [Table 4A(3,4,5)] of FORMGSTR-3B. Table 5 Part A Section 1 ITC Reversal on account of Rule 37A i. This table shall be made available only in FORM GSTR 2B of the September (made available in October). ii. The table shall contain details of Input Tax Credit required to be reversed in respect of invoices or debit notes of previous financial year as per Rule 37A. iii. Credit auto populated in this table shall be reversed in FORM GSTR-3B and is to be reported in Table 4(B)(2) of FORM GSTR-3B.". Amendment of FORM GSTR-3B 32 In the said rules, with effect from date to be notified, in FORM GSTR-3B, - (a) For Table 6.1, the following Table shall be substituted; Description Tax payable Adjustment of negative liability of previous tax period Net Tax Payable (2-3) Tax paid through ITC Tax paid in cash Interest paid in cash Late fee paid in cash Integrated tax Central tax Sate/UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 (A) Other than (i) reverse charge and (ii) supplies made u/s 9(5) Integrated tax  ....
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....clause (ii), for the figures, letters and words "Rupees 2.5 lakhs", the figure, letter and word " Rs. 1 lakh" shall be substituted. (c) in serial number 9, for the figures, letters and words "Rs 250000/-", the figure and letter "Rs. 100000/-" shall be substituted. Amendment of FORM GSTR- 6A 36. In the said rules, in Form GSTR-6A, for the brackets, letters, words and figures "(Auto-drafted from GSTR-I, GSTR-5 and GSTR-7)", the brackets, letters, words and figures "(Auto-drafted from GSTR-1, GSTR-1A, GSTR-5 and GSTR- 7)" shall be substituted. Amendment of FORM GSTR-7 37. In the said rules, with effect from a date to be notified, in Form GSTR-7,- (i) for Table 3, the following Table shall be substituted, namely ;- "GSTIN of deducted Invoice/document details Amount paid to deducted liable for TDS Amount of tax deducted at source No. Date Value Integrated tax Central tax State/UT tax 1 2 3 4 5 6 7 8 "; (ii) for Table 4, the following Table shall be substituted, namely ;- "Original details Rev....
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.... Original details Revised details Month GSTIN of supplier GSTIN of supplier Details of supplies made which attract TCS Amount of tax collected at source Place of Supply (POS) Gross value of supplies made Value of supply returned Net amount liable for TCS Integrated tax Central tax State/UT tax 1 2 3 4 5 6 7 8 9 10 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons "; Amendment FORM GSTR-9 39. In the said rules, in FORM GSTR-9, - (A) in the Table, - (i) in Pt. II, - (a) in SI no 4, (I) after the entry relating to serial number G, the following serial number and entry relating thereto shall be inserted, namely: - "G1 Supplies on which e-commerce operator is required to pay tax as per 9(5) section (including (if amendments, any) [E-commerce operator to report] &nbs....
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....tion for these two heads in the "exempted" row only.'; (V) in second column, against serial numbers 5H, SI, SJ and SK, for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; (VI) in second column, against serial number 5N, after the letters and word "on reverse charge basis.", the letters, figures and word "and supplies on which e-commerce operators are required to pay taxes under section 9(5)," shall be inserted."; (ii) in paragraph 5, in the Table, in second column, - (a) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20, 2020-21, 2021-22 and 2022-23", the letters, figures and word "FY 2019- 20, 2020-21, 2021-22, 2022-23 and 2023-24" shall respectively be substituted; (b) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word "2021-22 and 2022- 23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; (c) against serial number 8A, - (I) after the words "received from SEZs", the words "and supplies received from E- commerce operators" shall be inserted, (II) af....
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....services received in the previous financial year but ITC for the same was availed in returns filed for the months of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2023-24 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2.024-25, the details of such ITC reclaimed shall be furnished in the annual return for FY 2024-25."; (II) for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; (iv) in paragraph 8, in the Table, in second column, - (a) against serial numbers, - (I) 15A, 15B, 15C and 15D, (II) 15E, 15F and 15G, (III)16A, (IV)16B and (V) 16C; for the figures and word "2021-22 and 2022-23" wherever they occur, the letters, figures and word "2021-22, 2022-23 and 2023-24" shall be substituted,"; (b) against serial number 17 & 18, (I) for the figures and word "2021-22 and 2022-23", the letters, figures and word "2021- 22, 2022-23 and 2023-24" s....
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....t code 1 2 3 4 5 6 7 8 9 10 11 ". Insertion FORM GST RFD-10A 42. In the said rules, after FORM RFD-10, the following Form shall be inserted, namely: - "FORM GST RFD-10A (See Rule 95B) Application for refund by Canteen Stores Department (CSD) 1. GSTIN : 2. Name . : 3. Address : 4. Tax Period (Quarter) : From < To 5. Amount of Refund Claim :< INR> 6. Details of inward supplies of goods received: GSTIN of the Supplier Type of the Document Invoice details/Debit Notes/Credit Notes Rate Taxable Value Amount of Tax Invoice/Credit Notes/Debit notes No. Date Value Integrated Tax Central Tax State Tax 1 2 3 4 5 6 7 8 9 10 7. Total refund applied for: Central Tax State/UT Tax Integrated Tax Total 8. Details of Bank Account: a. Bank Account Number b.....
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.... filed under sub-section (1) of section 112): I/We hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom. Place: Signature Date: Name of Applicant/Applicant Officer Designation/Status" Amendment of FORM GST DRC-01A In the said rules, for the FORM GST DRC-0IA, the following form shall be substituted namely :- "FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A), (2A)| Part A No.: Date: Case ID No. To GSTIN_________________ Name_________________ Address_________________ Case Proceeding Reference No. Intimation of liability section 73(5)/section 74(5) Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5)/74(5) with reference to the said case as ascertained by the undersigned in information, as is given below: Act Period Tax Interest Penalty Total CGST Act SGST/UTGST Act &nbs....
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..... ------ dated -------- in response to the communication issued in Part-A of Form GST DRC-01A vide reference no. - -------- dated --------. along with the payment made through FORM GST DRC-03 vide reference no. ------ dated The said submission and the payment made by you has been found satisfactory and hence accepted. OR This has reference to the reply furnished vide reference no. ------ dated -------- in response to the communication issued in Part-A of Form GST DRC-01A vide reference no. ---------- dated ----------. The said reply has been found satisfactory and hence accepted. Signature_______________ Name_______________ Designation_______________ Jurisdiction_______________ Address_____________ Upload Attachement"; Amendment of FORM GST DRC-01B 46. In the said rules, in FORM GST DRC-01B,- (i) in Part A, in serial number 1, - (a) after the words, letters and figures "furnished by you in FORM GSTR-1", the words, letters and figures "as amended in FORM GSTR-1A, if any," shall be inserted; (b) in the table, for the figures, letters and words "FORM GSTR-1/IFF", the figures, letters and words "FORM GSTR- 1/GSTR-1A/....
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....iod Act Place of Supply(POS) Tax/Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 Total 9. Reference no. of the order of demand against which payment was intended to be made (including rectification / appeal order) 10. Date of issue of the order 11. Amount of demand (Amount in Rs.) Sr. No. Tax Period Act Place of Supply(POS) Tax/Cess Interest Penalty Fee Others Total 1 2 3 4 5 7 8 9 10 Total 12. UNDERT....