TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Sixty-fifth Amendment) Rules, 2025
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....tle and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Sixty-fifth Amendment) Rules, 2025. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force from the 8th day of October, 2024. Amendment of rule 36 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 36, in sub-rule (3), after the words "suppression of facts", the words and figures "under section 74" shall be inserted. Amendment of rule 46 3. In the said rules, in rule 46, with effect from 1st day of November, 2024,- (a) after clause (s), the second proviso shall be omitted; (b) in the third proviso, for the words "Provided also that in the case of', the words "Provided further that in the case of" shall be substituted; Insertion of rule 47 A 4. In the said rules, after rule 47, the following rule shall be inserted with effect from the 1st day of November, 2024, namely :- "47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice .- Notwithstanding anything contained in rule 47, where an invoice referred....
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....in rule 96, sub-rule (10) shall be omitted. Amendment of rule 96B 11. In the said rules, in rule 96B, in sub-rule (1), for the words and figures "section 73 or 74" the words, figures and letters "section 73 or section 74 or section 74A" shall be substituted with effect from the 1st day of November, 2024. Amendment of rule 121 12. In the said rules, in rule 121, for the words and figures "proceedings under section 73 or, as the case may be, section 74", the words, figures and letter "proceedings under section 73 or section 74 or section 74A, as the case may be," shall be substituted with effect from 1st day of November, 2024. Amendment of rule 142 13. In the said rules, in rule 142 with effect from the 1st day of November, 2024,- (a) in sub-rule (1), - (i) in clause (a), after the words and figures "or section 74", the words, figures and letter "or section 74A" shall be inserted; (ii) in clause (b), after the words and figures "of section 74", the words, brackets, figures and letter "or sub-section (3) of section 74A" shall be inserted; (b) in sub-rule(1A), after the words and figures "of section 74", the words, brackets, figures....
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....ly in FORM GST SPL-01 on the common portal, providing the details of the said notice or the statement, as the case may be, along with the details of the payments made in FORM GST DRC-03 towards the tax demanded. (2) Any person who is eligible for waiver of interest, or penalty, or both, in respect of orders mentioned in clauses (b) and (c) of sub-section (1) of section 128A, may file an application electronically in FORM GST SPL 02 on the common portal, providing the details of the said order, along with the details of the payments made towards the tax demanded: Provided that the payment towards such tax demanded shall be made only by crediting the amount in the electronic liability register against the debit entry created by the said order: Provided further that if the payment towards such tax demanded has been made through FORM GST DRC-03, an application in FORM GST DRC-03A, as prescribed in sub-rule (2B) of rule 142, shall be filed by the said person for credit of the said amount in the Electronic Liability Register against the debit entry created for the said demand, before filing the application in FORM GST SPL 02. (3) Where the notice or st....
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....(1) or sub-rule (2), the applicant shall upload the copy of such application or document filed for withdrawal of the said appeal or writ petition along with the application under sub-rule (1) or sub-rule (2), and shall upload the copy of the order for withdrawal of the said appeal or writ petition on the common portal, within one month of the issuance of the said order for withdrawal by the concerned authority. (8) Where the proper officer is of the view that the application made in FORM GST SPL-01 or FORM GST SPL-02 is liable to be rejected as not being eligible for waiver of interest, or penalty, or both, as per section 128A, he shall issue a notice on the common portal to the applicant in FORM GST SPL-03 within three months from the date of receipt of the said application and shall also give the applicant an opportunity of being heard. (9) On receiving the notice under sub-rule (8), the applicant may file a reply to the said notice on the common portal in FORM GST SPL-04, within a period of one month from the date of receipt of the said notice. (10) If the proper officer is satisfied that the applicant is eligible for waiver of interest and penalty as ....
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....luded. (15) (a) In cases where no appeal is filed against the order in FORM GST SPL-07 within the time period specified in sub-section (1) of section 107, the original appeal, if any, filed by the applicant against the order mentioned in clause (b) or clause (c) of sub-section (1) of section 128A, and withdrawn for filing the application in FORM GST SPL- 02 in accordance with sub-section (3) of section 128A, shall be restored. (b) In cases where an appeal is filed against the order in FORM GST SPL-07 for rejection of application for waiver of interest, or penalty, or both, if- (i) the appellate authority has held that the proper officer has wrongly rejected the application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the said appellate authority shall pass an order in FORM GST SPL-06 on the common portal accepting the said application and concluding the proceedings under section 128A; or (ii) the appellate authority has held that the proper officer has rightly rejected the application for waiver of interest, or penalty, of both, in FORM GST SPL-07, the original appeal, if any, filed by the applicant against the order mentioned....
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.... REG-20 15. In the said rules, for FORM GST REG-20, the following form shall be substituted, namely: - "Form GST REG-20 [See rule 22(4)] Reference No.- ZA260821000033A Date: DD/MM/YYYY To GSTIN/ UIN: < GSTIN number> Show Cause Notice No.: < SCN number> Date: DD/MM/YYYY Order for Dropping the Proceedings for Cancellation of Registration This has reference to your reply filed vide ARN_______ dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons: << text>> Or This is in reference to Notice issued in REG-31 vide Reference Number dated DD/MM/YY for contravention of provisions of rule 10A of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017). Since you have furnished the valid details of bank account on the common portal in the system, the proceedings initiated for cancellation of registration are hereby dropped. Or This is in referen....
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....you fail to furnish the valid details of bank account on the common portal within stipulated time or fail to furnish a reply within the stipulated time. OR 1. It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of bank account within thirty days from the grant of registration. The information regarding bank account details furnished by you are not matching with the details available with bank. 2. These discrepancies or anomalies prima facie indicate contravention of the provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) and the rules made thereunder, such that if not explained satisfactorily, shall make your registration liable to be cancelled. 3. Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this communication, in terms of rule 21A. 4. Accordingly, you are requested to furnish the valid details of bank account on the common portal or submit a reply to the jurisdictional tax officer within thirty days from ....
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....pulated time." Amendment of FORM GSTR-9 17. In the said rules, in FORM GSTR-9, in the table, in Pt. III, in serial number 8, for serial number A and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "A ITC as per GSTR-2B A (table 3 thereof) " Amendment of FORM GST APL-01 18. In the said rules, in FORM GST APL-01, with effect from 1st day of November, 2024- (a) in entry number 15,- (i) in clause (a), in the Table, in the first column relating to relating to "Particulars", in item (b) relating to "pre-deposit", for the brackets, letters, words and figures "(b) Pre- deposit (10% of disputed tax/cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess)", the brackets, letters, words, and figures "(b) Pre-deposit (10% of disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)" shall be substituted; (ii) in clause (b), opening portion, for the brackets, wor....
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.... words, figures and brackets "under section 73(5) / 74(5)", the figures, letters and brackets "/74A (8)/ 74A(9)" shall be inserted; (iii) after the fourth paragraph, the following shall be inserted, namely: "OR You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest in full by ________, failing which Show Cause Notice will be issued under sub-section (1) of section 74A read with clause (i) of sub-section (5) of the said section. OR You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest and penalty in full by, ________ failing which Show Cause Notice will be issued under sub-section (1) of Section 74A read with clause (ii) of sub-section (5) of the said section," (c) in PART B, in the first paragraph, after the words, figures and brackets "under section 73(5) / 74(5)", the figures, letters and brackets "/74A (8)/ 74A (9)" shall be inserted. Insertion of Forms GST SPL-01, GST SPL-02, GST SPL- 03, GST SPL-04, GST SPL-05, GST SPL-06, GST SPL- 07 and GST SPL- 08 22. In the said rules, after FORM SBY-06, the following f....
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....nbsp; TOTAL Table 5 5 Declaration: 1. undertake that, I have not filed any writ petition against the said notice/ statement. OR I undertake that though I had filed a writ petition against the said notice/ statement, I have withdrawn the said writ petition or filed an application for withdrawal of the same and have attached the copy of withdrawal order or the application filed for withdrawal, with this application. 2. Further, I understand and agree that no appeal shall be filed against the order concluding demand proceedings, issued under section 128A, in any forum in the future. 3. I declare that all information provided by me is accurate and truthful. I understand that any incorrect declaration or suppression of facts will render this application void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. 6 Table 6 6 Verification: I_______________(name of the autho....
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....ST SPL -02 [See rule 164(2)] Application for waiver of interest or penalty or both under section 128A, in respect of an order mentioned in clause (b) or clause (c) of sub-section (1) of the said section Reference No. Table 1 S. No. Particulars Remarks 1 a GSTIN/Temporary ID/UIN b Legal Name of the Business (As mentioned in PAN No.) c Mobile Number d Email Address e Address f Jurisdiction Table 2 2. S. No. Details of the demand order 1 Demand Order No 2 Date of issuance of order 3 Section under which order is issued Drop down 4 Whether any appeal or writ petition is filed against order before the Appellate Authority/ Appellate Tribunal/ High Court/ Supreme Court Drop down 5 If Yes in '4', whether the order for withdrawal of appeal or writ petition is issued ? Drop down 6 Whether demand order involves demand of erroneous refunds Drop down Table 3 (Amount in Rs.) 3 Financial Year Amo....
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.... application is filed/ has been filed by the department against the order mentioned in Table 2 or if any proceedings are initiated under sub-section (1) of section 108 against the said order, and the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, issues an order enhancing my tax liability, I undertake to pay the additional amount of tax payable within three months from the date of the said order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, as per second proviso to sub-section (1) of section128A. 5. I declare that all information provided by me is accurate and truthful. I understand that any incorrect declaration or suppression of facts will render this application void and lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. Table 6 6 Verification: I ______________(name of the authorised signatory), hereby declare that the information provided above is true and correct to the best of my knowledge and belief. I understand that any incorrect declaration or suppre....
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.... GSTIN of applicant________________ Legal Name of applicant________________ Address of applicant________________ Reference No. of FORM GST SPL -01 or FORM GST SPL -02______________ dated____________ Subject: Notice in response to application filed under section 128A-regarding 1. Whereas, you have submitted an application under section 128A, declaring your outstanding dues and seeking waiver of interest and penalty in the FORM GST SPL-01/ FORM GST SPL-02 bearing reference no____________ dated________ 2. Upon verification of your application and the details provided therein, your application is liable to be rejected for the following reasons: - [Reason 1] - [Reason 2] OR/ AND In this regard, it appears that the amount of tax is short paid by you as given below: Demand details (A) Demand paid through FORM GST DRC 03 (in case of notice/ statement) or by crediting electronic liability register in case of orders Notice id/Order id no. Financial Period IGST CGST SGST CESS Total Tax including Cess IGST CGST SGST CESS Total Tax including Cess 1 2 3 ....
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....are enclosed for your reference: • Document 1: [Taxpayer's Document 1] • Document 2: [Taxpayer's Document • Document 3: [Taxpayer's Document Verification: I_____________ hereby solemnly affirm and declare that the information given hereinabove are true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. [Signature of Authorised Signatory] [Name of the of authorised signatory] [Designation/Status] [Date] FORM GST SPL -05 [See rule 164 (10)] Order for conclusion of proceedings as per section 128A Reference No. _______ Date: To, GSTIN of applicant____________________ Legal Name of applicant ____________________ Address of applicant____________________ Reference No. of FORM GST SPL-01/ FORM GST SPL-02________ dated________ Subject: Order for approval of application submitted under Section 128A This has reference to your with reference no________ dated________ furnishing details/ information and documents in support of your request for availing the benefit of waiver of interest ....
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.... Total CGST CGST SGST SGST IGST IGST CESS CESS Total Total  ....
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....pply (POS) Act Tax including cess Interest Penalty Fee Others Interest Penalty Interest Penalty 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 17 18 19 20 CGST CGST SGST SGST IGST IGST Cess Cess Total Total &nbs....