THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRD AMENDMENT) RULES, 2017
KA.NI.-2-1278/XI-9(42)/17 Dated:- 7-9-2017 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.-2-1278/XI-9(42)/17-U.P. GST Rules-2017-Order-(44)-2017
Lucknow: Dated: September 7, 2017.
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. I 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, namely
THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRD AMENDMENT) RULES, 2017
Short title and Commencement
1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Third Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall
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hange of currency, other than Indian rupees, for determination of value.-(1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchanges notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.”.
Amendment of rule 40
6. In the said rules, in rule 40, in sub-rule (1), for clause (b), the following clause shall be substituted and be deemed to have been substituted with effect from the 1st day of July, 2017, namely:-
“(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such fur
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following details, namely,-
(i) name and address of the recipient;
(ii)address of delivery; and
(iii) name of the country of destination:”.
Amendment of rule 61
8. In the said rules, in rule 61, for sub-rule (5), the following sub-rules shall be substituted and be deemed to have been substituted with effect from 1st July, 2017, namely:-
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2-
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information fur
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ub-rule (2), the following provisos shall be inserted, namely:-
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”,
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule
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registration as suppliers may not furnish Bunk Account details.”;
Amendment of form GST REG-13
14. In the said rules, for “FORM GST REG-13”, the following Form shall be substituted and be deemed to have been substituted with effect from 22nd June, 2017, namely:-
[FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
State /UT – District –
PART A
(i)
Name of the Entity
(ii)
Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body __ Embassy____ Other Person __
2.
Country
2A.
Ministry of External Affairs
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ial Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
Branch Address
9.
Documents Uploaded
10
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc.
11.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best o
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he Act.]
Amendment of form GST TRAN-1
15. in the said rules, FORM GST TRAN-1 in Serial No. 7,-
(a) in item (a),
(i) in the heading for the figures and words “140 (4)(b) and 140(6)”, the figures, letters and word “140 (4)(b), 140(6) and 140 (7)”;
(ii) in the Table, in the heading of column (2) for the letters, words and figure “HSN (at 6 digit level) “the letters and words “HSN as applicable” shall be substituted and be deemed to have been substituted with effect from 1st July, 2017.
(b) in item (b),-
(i) for the figures and bracket, “140 (5)”, the figures, brackets and words “140(5) and section 140(7)”;
(ii) in the table, in the heading of column I for the words “name of the supplier” the words “registration number of the supplier or input service distributor”; and
(iii) in the table, in the heading of column 8, for the word “taxes”, the words and bracket “taxes (central taxes)” shall be substituted and be deemed to have been substituted with effect from 1st July 2017.
A
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