GST – States – KA. NI-2-1712/XI-9(42)/17 – Dated:- 17-11-2017 – NOTIFICATION No.-KA.NI.-2-1712/XI-9(42)/17-U.P.GST Rules-2017-Order-(81)-2017 Lucknow: Dated: November 17, 2017 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 (NINTH AMENDMENT) RULES, 2017 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (NINTH Amendment) Rules, 2017. (2) Save as o
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ified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." shall be inserted: Amendment of rule 96 4. In the said rules, in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:- "Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table
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