EXPLANATION REGARDING 2ND PROVISO OF SEC. 54(3) OF UPSGST ACT 2017.

EXPLANATION REGARDING 2ND PROVISO OF SEC. 54(3) OF UPSGST ACT 2017.
Circular No. 1819013/238 Dated:- 28-5-2018 Uttar Pradesh SGST
GST – States
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Document 1
पत्राà¤â€šà¤â€¢Ã Â¤Æ’: à¤Å“à¥â‚¬.एस.टà¥â‚¬./2018-19/ 1819013 /
समस्त à¤Å“à¥â€¹Ã Â¤Â¨Ã Â¤Â² एडà¥â‚¬Ã Â¤Â¶Ã Â¤Â¨Ã Â¤Â² à¤â€¢Ã Â¤Â®Ã Â¤Â¿Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â¨Ã Â¤Â°,
समस्त à¤Å“्वाà¤â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Å¸ à¤â€¢Ã Â¤Â®Ã Â¤Â¿Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â¨Ã Â¤Â° (à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¯Ã Â¤ÂªÃ Â¤Â¾Ã Â¤Â²Ã Â¤â€¢),
समस्त à¤Å“्वाà¤â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Å¸ à¤â€¢Ã Â¤Â®Ã Â¤Â¿Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â¨Ã Â¤Â° (à¤â€¢Ã Â¥â€°Ã Â¤Â°Ã Â¥ÂÃ Â¤ÂªÃ Â¥â€¹Ã Â¤Â°Ã Â¥â€¡Ã Â¤Å¸ सर्à¤â€¢Ã Â¤Â¿Ã Â¤Â²),
समस्त à¤Å“्वाà¤â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Å¸ à¤â€¢Ã Â¤Â®Ã Â¤Â¿Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â¨Ã Â¤Â° (टà¥Ë†à¤â€¢Ã Â¥ÂÃ Â¤Â

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¸Ã Â¥â‚¬. à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â­Ã Â¤Â¾Ã Â¤â€” )
लà¤â€“नऊà¤Æ’: दिनाà¤â€šà¤â€¢Ã Â¤Æ’ à¤â€¦Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¥Ë†à¤², 2018
28-5-2018
विषय:- à¤â€°Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â° प्रदà¥â€¡Ã Â¤Â¶ माल à¤â€Ã Â¤Â° सà¥â€¡Ã Â¤ÂµÃ Â¤Â¾ à¤â€¢Ã Â¤Â° à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®, 2017 à¤â€¢Ã Â¥â‚¬ धारा – 54 (3) à¤â€¢Ã Â¥â€¡ तà¥Æ’तà¥â‚¬Ã Â¤Â¯ परन्तुà¤â€¢ à¤â€¢Ã Â¥â€¡ हिन्दà¥â‚¬ एवà¤â€š à¤â€¦Ã Â¤â€šà¤â€”्रà¥â€¡Ã Â¤Å“à¥â‚¬
सà¤â€šà¤¸à¥à¤â€¢Ã Â¤Â°Ã Â¤Â£ मà¥â€¡Ã Â¤â€š भिन्नता à¤â€¢Ã Â¥â€¡ सम्बन्ध मà¥â€¡Ã Â¤â€š स्पष्टà¥â‚¬Ã Â¤â€¢Ã Â¤Â°Ã Â¤Â£ |
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 Â¤Â¤Ã Â¥â‚¬Ã Â¤Â¯ परन्तुà¤â€¢
निम्नवत् हà¥Ë†–
“परन्तु यह भà¥â‚¬ à¤â€¢Ã Â¤Â¿ à¤â€¡Ã Â¤Â¨Ã Â¤ÂªÃ Â¥ÂÃ Â¤Å¸ à¤â€¢Ã Â¤Â° प्रत्यय à¤â€¢Ã Â¥â€¡ à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ प्रतिदाय à¤â€¢Ã Â¥â€¹ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Å“्ञात नहà¥â‚¬Ã Â¤â€š à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤Å“ायà¥â€¡Ã Â¤â€”ा, यदि मालà¥â€¹Ã Â¤â€š या
सà¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤â€œà¤â€š या दà¥â€¹Ã Â¤Â¨Ã Â¥â€¹Ã Â¤â€š à¤â€¢Ã Â¤Â¾ पà¥â€šà¤°à¥à¤¤à¤¿à¤â€¢Ã Â¤Â¾Ã Â¤Â° à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬Ã Â¤Â¯ à¤â€¢Ã Â¤Â° à¤â€¢Ã Â¥â€¡ सम्बन्ध मà¥â€¡Ã Â¤â€š शुल्à¤â€¢ वापसà¥â‚¬ लà¥â€¡Ã Â

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¹à¥Ë† । हà¥Ë†à¤£à¥à¤¡à¥â‚¬Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¾Ã Â¤Â«Ã Â¥ÂÃ Â¤Å¸ एसà¥â€¹Ã Â¤Â¸Ã Â¤Â¿Ã Â¤ÂÃ Â¤Â¶Ã Â¤Â¨ à¤â€ Ã Â¤â€”रा द्वारा मुà¤â€“्यालय à¤â€¢Ã Â¥â€¡ सà¤â€šà¤Å“्ञान मà¥â€¡Ã Â¤â€š यह तथ्य लाया à¤â€”या
हà¥Ë† à¤â€¢Ã Â¤Â¿ à¤â€¡Ã Â¤Â¸ भिन्नता à¤â€¢Ã Â¥â€¡ à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ Duty drawback प्राप्त à¤â€¢Ã Â¤Â°Ã Â¤Â¨Ã Â¥â€¡ वालà¥â€¡ निर्यातà¤â€¢Ã Â¥â€¹Ã Â¤â€š à¤â€¢Ã Â¥â€¹ एस. à¤Å“à¥â‚¬. एस. टà¥â‚¬. à¤â€¡Ã Â¤Â¨Ã Â¤ÂªÃ Â¥ÂÃ Â¤Å¸ à¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¥â€¡Ã Â¤Â¡Ã Â¤Â¿Ã Â¤Å¸
à¤â€¢Ã Â¤Â¾ रिफण्ड नहà¥â‚¬Ã Â¤â€š हà¥â€¹ पा रहा Ã

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te tax
shall be available even if the supplier of goods or services or both has availed of
drawback in respect of central tax.”
à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬Ã Â¤Â¯ à¤â€°Ã Â¤Â¤Ã Â¥ÂÃ Â¤ÂªÃ Â¤Â¾Ã Â¤Â¦ एवà¤â€š सà¥â‚¬Ã Â¤Â®Ã Â¤Â¾ शुल्à¤â€¢ बà¥â€¹Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¡ द्वारा à¤Å“ारà¥â‚¬ परिपत्र दिनाà¤â€šà¤â€¢ 15.03.2018 मà¥â€¡Ã Â¤â€š à¤â€¦Ã Â¤â€šà¤â€¢Ã Â¤Â¿Ã Â¤Â¤ स्पष्टà¥â‚¬Ã Â¤â€¢Ã Â¤Â°Ã Â¤Â£ सà¥â€¡ यह
स्वतà¤Æ’ स्पष्ट हà¥Ë† à¤â€¢Ã Â¤Â¿ Duty drawback à¤â€¢Ã Â¤Â¾ सम्बन्ध à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬Ã Â¤Â¯ à¤â€¢Ã Â¤Â° सà¥â€¡ हà¥Ë† तथा à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ à¤â€ Ã Â¤ÂªÃ Â¥â€šà¤°à¥à¤¤à¤¿à¤â€

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à¥â‚¬Ã Â¤Â®Ã Â¤Â¾ शुल्à¤â€¢ बà¥â€¹Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¡ द्वारा à¤Å“ारà¥â‚¬ परिपत्र सà¤â€š0- 37 /11 / 2018 à¤Å“à¥â‚¬.एस.टà¥â‚¬. दिनाà¤â€šà¤â€¢ 15.03.2018 मà¥â€¡Ã Â¤â€š à¤â€¦Ã Â¤â€šà¤â€¢Ã Â¤Â¿Ã Â¤Â¤
तथ्यà¥â€¹Ã Â¤â€š à¤â€¢Ã Â¥â€¹ प्रसारित à¤â€¢Ã Â¤Â°Ã Â¤Â¤Ã Â¥â€¡ हुए रिफण्ड प्रà¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€¢Ã Â¥â€¡ सम्बन्ध मà¥â€¡Ã Â¤â€š तद्नुरà¥â€šà¤ª à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤ÂªÃ Â¤Â¾Ã Â¤Â²Ã Â¤Â¨ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¥â€¡ à¤Å“ानà¥â€¡ à¤â€¢Ã Â¥â€¡ निर्दà¥â€¡Ã Â¤Â¶ दियà¥â€¡ à¤â€”यà¥â€¡ हà¥Ë†à¤â€šà¥¤
à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â

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