Uttar Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018
KA. NI-2-82\/XI-9(42)\/17 Dated:- 18-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
\nSansthagat Vitta, Kar Evam Nibandhan Anubhag -2
\nNOTIFICATION
\nNo. KA. NI-2-82\/XI-9(42)\/17-U.P. GST Rules 2017-Order(96)-2018
\nLucknow : Dated : January 18, 2018
\nIn exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and
\nServices 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 :-
\nTHE UTTAR PRADESH GOODS AND SERVICES TAX (ELEVENTH AMENDMENT) RULES, 2018
\n1. Short title and commencement
\n (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018.
\n (2) They shall be deemed to have come into fo<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tatement 1A [rule 89(2)(h)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST\/SGST Act have not been complied with in respect of the amount refunded. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Uttar Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018KA. NI-2-82\/XI-9(42)\/17 Dated:- 18-1-2018 Uttar Pradesh SGSTGST – StatesUttar Pradesh SGSTUttar Pradesh SGSTUttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-82\/XI-9(42)\/17-U.P. GST Rules 2017-Order(96)-2018 Lucknow : Dated : January 18, 2018 In exercise of the powers conferred by section 164 of … Continue reading “Uttar Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10472","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10472","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10472"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10472\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\nSerial Number
\nDetails of invoices of inward supplies received
\nTax paid on inward supplies
\nDetails of invoices of outward supplies issued
\nTax paid on outward supplies
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n“;
\n(c) after Statement 5A, the following Statement shall be inserted, namely:-
\n“Statement 5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\n(Amount in Rs)
\nSerial Number
\nDetails 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
\nTax paid
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState \/Union Territory Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n” ;
\n(d) for the DE<\/p>\n
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\nSignature
\nName –
\nDesignation \/ Status”;
\n(3) in FORM GST RFD-01A,-
\n(a) in Table 7, in clause (g), for the words "Recipient of deemed export", the words "Recipient of deemed export\/ Supplier of deemed export" shall be substituted;
\n(b) after the DECLARATION [rule 89(2)(f)],the following declaration shall be inserted, namely:-
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit <\/p>\n
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\n“Statement 1A [rule 89(2)(h)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\nSerial Number
\nDetails of invoices of inward supplies received
\nTax paid on inward supplies
\nDetails of invoices of outward supplies issued
\nTax paid on outward supplies
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n“;
\n(d) after Statement 5A, the following Statement shall be inserted, namely:-
\n“Statement 5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\n(Amount in Rs)
\nSerial Number
\nDetails 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
\nTax paid
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState \/Union Territory Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n“.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n