TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Sixty-eighth Amendment) Rules, 2025
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....radesh Goods and Services Tax (Sixty- eighth Amendment) Rules, 2025. (2) Save as otherwise provided in these rules, they shall come into force from 22nd day of September, 2025. Amendment of Rule 31A 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 31A, in sub-rule (2), for the figure "128", the figure "140" shall be substituted. Amendment of Rule 39 3. In the said rules, with effect from the 1st day of April, 2025, in rule 39, in sub-rule (1A), after the words and figures "of section 9", following shall be inserted, namely:- "of the Uttar Pradesh Goods and Services Tax Act, 2017 or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Service Tax Act, 2017 (Act No. 13 of 2025)". Amendment of Rule 91 4. In the said rules, with effect from the 1st day of October, 2025, in rule 91, for sub-rule (2), the following sub-rule shall be substituted, namely: - "(2). The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceeding seven days from the date of the acknowledg....
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.... cumulative tax or input tax credit involved, or the amount of fine, fee or penalty, shall be determined with reference to all issues and all tax periods covered in the order appealed against.". Amendment of Rule 111 7. In the said rules, in rule 111, - (a) in sub-rule (1), - (i) after the words "provisional acknowledgement", the words, letters and figures "in Part A of FORM GST APL-02A" shall be inserted; (ii) the proviso shall be omitted; (b) in sub-rule (2), the proviso shall be omitted; (c) in sub-rule (4), - (i) for the words, letters and figures "in FORM GST APL-02", wherever they occur, the words, figures and letters "in Part B of FORM GST APL-02A" shall be substituted; (ii) in the second proviso, for the words "self-certified copy" the words "self-attested copy" shall be substituted. Amendment of Rule 113 8. In the said rules, in rule 113, for sub-rule (2), the following sub-rule shall be substituted, namely: - "(2) The Appellate Tribunal shall, along with its order under sub-section (1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicati....
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....the following shall be substituted namely :- "I Difference [G- (H +H1)]" "; (ii) in Pt. IV, under the heading "Details of tax paid as declared in returns filed during the financial year"- (A) for serial number 9, and the entries relating thereto, the following shall be substituted, namely: - : 9 Description Tax Payable Paid through cash Paid through ITC Total Tax Paid Difference between Tax payable and paid Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8= 3+4+5+6+7 2-8" Integrated Tax Central Tax State/UT Tax Cess Interest Late fee &nbs....
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..... in second column, against table numbers 5H, 51 and "SJ and SK", for the word and figures "2022-23 and 2023- 24", the figures and word "2022-23, 2023-24 and 2024- 25," shall be substituted; (iv) In paragraph 5, in the Table, - (A) in second column, against table number 6A, for the word "taxpayer" the words "financial year" shall be substituted; (B) after table number 6A and the entries relating thereto, the following shall be inserted namely, - 6A1 ITC in respect of the preceding financial year, but availed through FORM GSTR-3B of April to October of the Financial Year for which annual return is furnished, filed till 30th November of the Financial Year for which annual return is furnished and included in auto populated values in table 6A above, should be declared here. Also, if any ITC which was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall not be reported here as this will be reported in the Table 6H below. Also, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial ....
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....ulated here. Ideally, this amount should be zero."; (G) for table number 6M and the entries relating thereto, the following table and entries shall be substituted, namely,- 6M Details of ITC availed through FORM ITC-01, FORM ITC-02 and ITC-02A (i.e. ITC availed through Forms other than GSTR 3B, TRAN-1 and TRAN-II) in the financial year shall be declared here. (H) for table number "7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H" and the entries relating thereto, the following table and entries shall be substituted namely, - 7A, 7A1, 7A2, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 37A, 38, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 or any other reversal not specified in any row above shall be declared in 7H. For FY 2017-18, 20....
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....against table number 12, after the letters, words and figures "and 2023-24, the registered person shall have an option to not fill this table" the following shall be inserted, namely :- "For FY 2024-25 onwards, aggregate value of reversed ITC of the financial year which has been reversed through the return filed in next financial year filed upto 30th November, shall be declared here (This will not be part of Table 7). Table 4(B) of FORM GSTR-3B of next financial year may be used for filling up these details."; (III) in second column, against table number 13, after the letters, words and figures "and 2023-24, the registered person shall have an option to not fill this table" the following shall be inserted, namely :- "For FY 2024-25 onwards, details of ITC on supply of goods or services received pertaining to the financial year but ITC for the same was availed in return from April to October of next financial year filed upto 30th November, of next financial year shall be declared here. Table 4(A) of FORM GSTR-3B of April to October of next financial year may be used for filling up these details. However, any ITC which was reversed in any of the financial y....
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....d, namely: - "Supplies on which e-commerce operator is required to pay tax as per sub-section (5) of section 9 [E-commerce operator to report] NA "; (iii) In Part V under the heading "Additional liability due to on- reconciliation", - (A) for the word "Cash" the words and letters "cash or ITC" shall be substituted; (B) after the entry relating to "Others", the following shall be inserted namely: - Supplies which on e- which Supplies on e- commerce operator is required to pay tax as per sub-section (5) of section 9 [E-commerce operator to report] "; (v) after part V, the following shall be inserted, namely: - 17 Late fee payable and paid Description Payable Paid 1 2 3 A Integrated Tax B Central Tax C State Tax/UT Tax (b) under the heading "Instructions",- (i) in paragraph 4, in the Table, - (A) in second column, for the figures and word "2022-23 and 2023-24", wherever they occur, the figures and word "2022-23, 2023-24 and 2024-25,"....
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.... been successfully filed/registered against dated < Date>. GSTIN/Temporary ID/UIN/ENR - Case Registration Number - Date of acceptance - Date of appearance: Time: Court Number: Bench: AR/JR/DR/R GSTAT_________ Bench" OR Your appeal/application filed vide provisional acknowledgment reference number dated ________has been rejected Date of rejection: AR/JR/DR/R GSTAT________ Bench OR Your appeal/application having provisional acknowledgment reference number ________ dated _______ has been dismissed as withdrawn Date of Dismissal: AR/JR/DR/R GSTAT________ Bench" OR Your appeal/application having provisional acknowledgment reference number______ dated ________has been Rejected due to Wrong Jurisdiction Date of Rejection: AR/JR/DR/R GSTAT_______ Bench" OR Your Appeal/application having provisional acknowledgment reference number______ dated ______ has been rejected due to wrong applicability of place of supply issue. Date of rejection: AR/JR/DR/R GSTAT______ Bench" Insertion of Form GST APL-04 A 12. In the said rules, after FORM GST AP....
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....sp; Amount Determined Add rows 10. For Other orders and Demand orders which are not quantified Issues as raised by proper officer Issues as determined by Appellate/Revisional authority Order by GST Appellate Tribunal 11. If remanded with directions: a) Remanded to: (specify authority to whom remanded. Adjudicating Authority, Appellate authority, Revisional authority, any other) b) Directions subject to which remanded, if any: (Free text, Max 1000 words) Section-III (Anti-profiteering) 12. Order In brief: (Drop -Down Values) a) Reduction in Price b) Return to Recipient of Amount not passed on, along with interest c) Deposit in Consumer Welfare Fund/s d) Penalty Imposed (Amount to be specified) e) Cancellation of Registration Pla....
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....ed. Particulars Central Tax State/UT Tax Integrated Tax Cess Total Amount Amount determined by Appellate Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) (A-B) (Auto-populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04. where it is system or as per alternate flow of order Amount determined by Appellate - Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) (A-B) (Auto- populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order Amount determined by Appellate Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) (A-B) (Auto- populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order Amount determined by Appellate / Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) (A-B) (Auto- populated from columns 3, 5, 7,9,10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order Amount determined by Appellate / Revisional authority, if any (A Amount admitted (B) Amount under dispute ....
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.... 1 2 3 4 5 6 7 8 9 1 Integrated tax Cash Ledger Credit Ledger 2 Central tax Cash Ledger Credit Ledger 3 State/UT tax Cash Ledger Credit Ledger 4 CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid: Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Central tax State/UT tax CESS Integrated tax Central tax State/U T tax CESS 1 2 3 4 5 ....
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....section and rule specified in Appellate/ Revisionary order 7 Whether applicant is required to be registered or has been granted suo-moto registration Mention section and rule specified in Appellate/ Revisionary order 8 Whether any particular thing done by the applicant results in supply of goods or services or both Mention section and rule and Schedule specified in Appellate/ Revisionary order 9 Rejection/acceptance of application for registration Mention section and rule specified in Appellate/ Revisionary order 10 Rejection/acceptance of application for amendment to registration Mention section and rule specified in Appellate/ Revisionary order 11 Suspension of registration Mention section and rule specified in Appellate/ Revisionary order 12 Order dropping show-cause in relation to registration Mention section and rule specified in Appellate/ Revisionary order 13 Denial of facility to pay tax under composition scheme Mention section and rule specified in Appellate/ Revisionary order 14 Cancellation of registration Mention section....
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....on section and rule specified in Appellate/ Revisionary order 30 Order relating to rectification/withdrawal of an earlier order Mention section and rule specified in Appellate/ Revisionary order 31 Order creating/modifying/withdrawing demand under earlier law Mention section and rule specified in Appellate/ Revisionary order 32 Order permitting payment in installments Mention section and rule specified in Appellate/ Revisionary order 33 Order relating to provisional attachment property Mention section and rule specified in Appellate/ Revisionary order 34 Order imposing penalty Mention section and rule specified in Appellate/ Revisionary order 35 Order permitting compounding of any offense or withdrawing such order Mention section and rule specified in Appellate/ Revisionary order 36 Anti profiteering related matter 37 Others- 38 Issues related to Place of supply of goods and/or services Annexure C Case Summary (indicate Amount in INR, wherever quantified and wherever appl....
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....dress of its principal place of business in State (f). GSTIN/Temp Id and date from which registered under GST (g). Nature of the business in which he/it is engaged (e.g. manufacturer /wholesaler /retailer / supplier of services, etc.) (h). Any other relevant fact in view of the appellant" Annexure E Statement of Facts (Case History) (indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell, Upload documents if necessary) Reference/ acknowledgment no. By Action Date Brief Narration " Amendment of FORM GST APL-06 14. In the said rules, for FORM GST APL-06, the following Form shall be substituted, namely: - "FORM GST APL-06 [See rule 110(2)] Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 Sr. No. Particulars 1 Appeal No.- Date of filing - 2 Present Cross-objection being filed by: GSTIN/Temporary ID/UIN/CRN/ARN - Name - e-mail id - Contact number - A....
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....bsp; Fees Central Tax State/UT Tax Integrated Tax Cess Total Others Central Tax State/UT Tax Integrated Tax Cess Total Refund Central Tax State/UT Tax Integrated Tax Cess Total 11 Reliefs claimed in memorandum of cross-objections. 12 Summary of reply (Annexure B) 13 Grounds of Cross-objection 14 Para-wise reply (upload separately) 15 Verification I, <________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and the same is derived from information, documents and records in my possession and further that nothing h....
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.... specified in Appellate/ Revisionary order 13. Denial of facility to pay tax under composition scheme Mention section and rule specified in Appellate/ Revisionary order 14. Cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 15. Rejection/acceptance of application for revocation of cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 16. Order accepting reply of taxpayer/order dropping show cause notice Mention section and rule specified in Appellate/ Revisionary order 17. Order of disqualification of GSTP/cancellation of enrolment of GSTP Mention section and rule specified in Appellate/ Revisionary order 18. Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee) Mention section and rule and Form of order specified in Appellate/ Revisionary order 19. Tax wrongfully collected/Tax collected not paid to Government. Mention section and rule specified in Appellate/ Revisiona....
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.... rule specified in Appellate/ Revisionary order 35. Order permitting compounding of any offense or withdrawing such order Mention section and rule specified in Appellate/ Revisionary order 36. Anti profiteering related matter 37. Others- 38. Issues related to Place of supply of goods and/or services Annexure B Summary of Reply (indicate Amount in INR, wherever quantified and wherever applicable) (Not exceeding 1000 characters in each cell) Sr No Issue related to As per order adjudicating authority determined of by Appellate/ As Revisional authority As per stand of appellant before Tribunal As declared/ claimed by present Appellant Reply to ground/issue raised in Appeal before GSTAT 1 Registration 2 Revocation of cancellation of registration 3 Denial/blocking of ITC 4 Short or non- payment of tax ....
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....mand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC-07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate/ Revisional authority, if any (Auto populated column where it is in the system or to be manually filled in by appellant) Amount as per present appellant (c) Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC-07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate/ Revisional authority, if any (Auto populated column where it is in the system or to be manually filled in by appellant) Amou at as per present appellant. (c) Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC-07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate/ Revisional authority, if any (Auto populated column where it is in the system or to be manually filled in by appellant) Amount as per present appellant (c) Amount of demand as per the order of the adjudicating authority (A) (Auto....
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.... Classification dispute (mention HSN in corresponding columns of this row) 8 Any other Annexure B About Respondent Constitution of Business Address Nature of Business Any other relevant fact GSTN/ Temp ID Constitution of Business Any other constitution business Address Nature of business Any other relevant fact Annexure C Statement of Facts (Case History) (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell, Upload documents if necessary) Reference/ acknowledgment no. Action By Date Brief Narration Annexure D (Category of case under dispute or issues involved) S No List of 'Category of case under dispute Tab Tab Amount involved (where quantifiable) 1 Misclassification of any goods or services or both Mention HSN 2 Wrong applicability of a n....
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.... of GSTP of Mention section and rule specified in Appellate/ Revisionary order 18 Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee) Mention section and rule and Form of order specified in Appellate/ Revisionary order 19 Tax wrongfully collected/Tax collected not paid to Government. Mention section and rule specified in Appellate/ Revisionary order 20 Order of assessment including that of a non-filer or evading registration protective assessment Mention section and rule or specified in Appellate/ Revisionary order 21 Determination of tax not paid or short paid on outward supply u/s 73 Mention section and rule specified in Appellate/ Revisionary order 22 Excess ITC availed/utilized u/s 73 Mention section and rule specified in Appellate/ Revisionary order 23 Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited Mention section and rule specified in Appellate/ Revisionary order 24 Order rejecting/granting provisional refund Mention section and rule specified in A....