UTTAR PRADESH GOODS AND SERVICES TAX (EIGHTH AMENDMENT) RULES, 2017
KA. NI-2-1659/XI-9(42)/17 Dated:- 7-11-2017 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-2-1659/XI-9(42)/17-U.P. GST Rules-2017-Order(70)-2017
Lucknow : Dated : November 07, 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. I of 1904), the Governor on the recommendation of the Council is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And
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xport supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund";
3. Amendment of rule 96A
In the said rules, in rule 96A, in sub-rule (l), in clause (a), after the words "after the expiry of three months", the words ", or such further period as may be allowed by the Commissioner," shall be inserted;
4. Amendment in FORM GST RFD-01
In the said rules, in FORM GST RFD-01,-
(a) for "Statement-2", the following Statement shall be substituted, namely:-
4. In the said rules, in FORM GST RFD-01,-
(a) for “Statement-2”, the following Statement shall be substituted, namely:-
“Statement- 2 [rule
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