Uttar Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018 – GST – States – KA. NI-2-82/XI-9(42)/17 – Dated:- 18-1-2018 – 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 force with effect from the 21st day of December, 2017. 2. Amendment of FORM GS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:- DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ction (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 availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =