The Uttar Pradesh Goods and Services Tax (Seventeenth Amendment) Rules, 2018.
KA.NI.-2-1311/XI-9(42)/17 Dated:- 16-7-2018 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.-2-1311/XI-9(42)/17-U.P.GST Rules-2017-ORDER-(130)-2018,
Lucknow : Dated : 16-7-2018
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 amending the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:-
Short title and commencement
1. (1) These Rules may be called the Uttar Pradesh Goods and Services Tax (Seventeenth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force with effect from 13th day of J
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:-
Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC ÷ Adjusted Total Turnover} – tax payable on such inverted rated supply of goods and services.
Explanation:- For the purposes of this sub-rule, the expressions –
(a) Net ITC shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
Amendment of rule 95.
5. In the said rules, in rule 95, in sub-rule (3), for clauses (a), the following shall be substituted and deemed to have been substituted with effect from 01st July, 2017, namely:-
“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;”;
Amendment of rule 97.
6. In the said rule 97, in sub-rule (1), after the proviso, the following proviso shall be ins
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nt including interest not returned, as the case may be;
(c) the deposit of an amount equivalent to fifty per cent. of the amount determined under the above clause in the Fund constituted under section 57 and the remaining fifty per cent. of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the State in respect of which the Authority passes an order.”;
Amendment of rule 138.
8. In the said rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”;
Amendment of FORM GSTR-4.
9. in the sai
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M GST RFD-01, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl.No
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
.”
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
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
T
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