Uttar Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018
KA. NI-2-82/XI-9(42)/17 Dated:- 18-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-82/XI-9(42)/17-U.P. GST Rules 2017-Order(96)-2018
Lucknow : Dated : January 18, 2018
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and
Services Tax Act, 2017 (U.P. Act no. 1 of 2017)read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017 :-
THE UTTAR PRADESH GOODS AND SERVICES TAX (ELEVENTH AMENDMENT) RULES, 2018
1. Short title and commencement
(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018.
(2) They shall be deemed to have come into fo
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tatement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Serial Number
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Serial Number
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
” ;
(d) for the DE
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to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status”;
(3) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words "Recipient of deemed export", the words "Recipient of deemed export/ Supplier of deemed export" shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)],the following declaration shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit
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ed, namely:-
“Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Serial Number
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(d) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Serial Number
Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
“.
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