Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018
KA. NI-2-139\/XI-9(42)\/17 Dated:- 30-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
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\n=============
\nDocument 1Uttar Pradesh Shasan
\nSansthagat Vitta, Kar Evam Nibandhan Anubhag-2
\nIn pursuance of the provision of clause (3) of Article 348 of the Constitution, the
\nGovernor is pleased to order the publication of the following English translation of
\nGovernment notification no. KA.NI.-2-1 39 XI-9(42)\/17-U.P. GST Rules-2017-Order-
\n(102)-2018 dated January
\n30, 2018.
\nNo.-KA.NI.-2-139
\nNOTIFICATION
\n\/X1-9(42)\/17-U.P.GST Rules-2017-Order-(102)-2018
\nLucknow: Dated: January 36, 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
\nGeneral
\nClauses Act, 1904 (U.P. Act no.1 of 1904), the Governor is pleased to make the
\nfollowing rules with a view to amending <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n registration shall not stand amended with = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \npayment had been received in advance in any period prior to the relevant = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fied by the Commissioner, along = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ill up Part-B = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sent Letter with any document in support of the ownership of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n\/Status = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n otted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018KA. NI-2-139\/XI-9(42)\/17 Dated:- 30-1-2018 Uttar Pradesh SGSTGST – StatesUttar Pradesh SGSTUttar Pradesh SGSTPDF DOWNLOAD ============= Document 1Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the … Continue reading “Uttar Pradesh Goods and Services Tax (Twelfth 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-10473","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10473","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=10473"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10473\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\neffect from a date earlier than the date of submission of the application
\nin FORM GST REG-14 on the common portal except with the order of
\nthe Commissioner for reasons to be recorded in writing and subject to
\nsuch conditions as the Commissioner may, in the said order, specify.”;
\nIn the said rules, in rule 89, for sub-rule (4), the following sub-rules shall
\nbe substituted and be deemed to have been substituted with effect from
\n23 October, 2017, namely:-
\n“(4) In the case of zero-rated supply of goods or services or both without
\npayment of tax under bond or letter of undertaking in accordance with
\nthe provisions of sub-section (3) of section 16 of the Integrated Goods
\nand Services Tax Act, 2017 (Act no. 13 of 2017), refund of input tax
\ncredit shall be granted as per the following formula –
\nAmendment of 5.
\nrule 95
\nRefund Amount (Turnover of zero-rated supply of goods + Turnover
\nof zero-rated
\nsupply of services) x Net ITC +Adjusted Total Turnover\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperiod
\nreduced by advances received for zero-rated supply of services
\nfor which the supply of services has not been completed during the
\nrelevant period
\n;
\n(E) “Adjusted Total turnover” means the turnover in a State or a Union
\nterritory, as defined under clause (112) of section 2, excluding –
\n(a) the value of exempt supplies other than zero-rated supplies
\nand
\n(b) the turnover of supplies in respect of which refund is claimed
\nunder sub-rules (4A) or (4B) or both, if any,
\nduring the relevant period;
\n(F) “Relevant period” means the period for which the claim has been
\nfiled.
\n(4A) In the case of supplies received on which the supplier has availed
\nthe benefit
\nof notification No. KA.NI.-2-1696\/X1-9(42)\/17-U.P. GST
\nRules-
\n2017-Order-(71) -2017 dated 16-11-2017, refund of input tax
\ncredit,
\navailed in respect of other inputs or input services used in making
\nzero-rated supply of goods or services or both, shall be granted<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwith a statement of the inward supplies of goods or services or both
\nin FORM GSTR-11.”;
\nin sub-rule (3), in clause (a), the words “and the price of the
\nsupply covered under a single tax invoice exceeds five thousand
\nrupees, excluding tax paid, if any” shall be omitted;
\nIn the said rules, in rule 96-
\n(a) in the heading, after the words “paid on goods”, the words “or
\nservices”
\nshall be inserted and be deemed to have been inserted with
\neffect from 23 October, 2017;
\n(b) after sub-rule (8), the following sub-rule shall be inserted and be
\ndeemed to have been inserted with effect from 23 October, 2017,
\nnamely:-
\n“(9) The persons claiming refund of integrated tax paid on export
\nofgoods or services should not have received supplies on which the
\nsupplier
\nhas availed the benefit of notification No. KA.NI.-2-
\n1696\/X1-9(42)\/17-U.P. GST Rules-2017-Order-(71) -2017 dated
\n16-11-2017 or notification No. KA.NI.-2-1663\/XI-9(15)\/17-U.P.
\nGST Rules-2017-Order-(73) -2017 date<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3
\nPart-B
\n1.
\nDetails of Authorised Signatory
\nFirst Name
\nMiddle Name
\nLast Name
\nPhoto
\nGender
\nDesignation
\nDate of Birth
\nFather's Name
\nNationality
\nAadhaar, if any
\nMale\/Female\/Others
\nDD\/MM\/YYYY
\nAddress line I
\nAddress of the Authorised Signatory
\nAddress line 2
\nAddress line 3
\n2.
\nDate of commencement of the online service in
\nIndia.
\nDD\/MM\/YYYY
\nUniform Resource Locators (URLS) of the website through which taxable services are
\nprovided:
\n13
\n1.
\n2.
\n3…
\nBengaluru West, CGST
\nCommissionerate
\nJurisdiction
\nCenter
\nDetails of Bank Account of representative in India(if appointed)
\nAccount
\n5
\nNumber
\nBank Name
\nDocuments Uploaded
\nType of account
\nBranch
\nAddress
\nIFSC
\nA customized list of documents required to be uploaded (refer Instruction) as per the field
\nvalues in the form
\n3
\nDeclaration
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nhereby declare that I am authorised<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe premises of the
\nConsenter like Municipal Khata copy or Electricity Bill copy.
\nFor shared
\nproperties also, the same documents may be uploaded.
\nProof of:
\nScanned copy of the passport of the Non-resident tax payer with VISA details. In
\ncase of
\nCompany\/Society\/LLP\/FCNR\/ etc. person who is holding power of
\nattorney with authorisation
\nletter.
\nScanned copy of Certificate of Incorporation if the Company is registered outside
\nIndia or in India
\nScanned copy of License is issued by origin country
\nScanned copy of Clearance certificate issued by Government of India
\nBank Account Related Proof:
\nScanned copy of the first page of Bank passbook \/ one page of Bank Statement
\nOpening
\npage of the Bank Passbook held in the name of the Proprietor \/ Business
\nConcem
\n– containing the Account No., Name of the Account Holder, MICR and
\nIFSC and Branch details.
\nScanned copy of documents regarding appointment as representative in India, if
\napplica<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature of Authorised
\n1. If authorised signatory is not based in India, authentication through digital
\nsignature
\ncertificate shall not be mandatory for such persons. The
\nauthentication
\nwill be done through Electronic Verification Code (EVC).
\n2. Appointed representative in India shall have the meaning as specified
\nunder
\nsection 14 of Integrated Goods and Services Tax Act, 2017.”;
\n8.
\nAmendment
\nof FORM
\nGSTR-11
\n9.
\nIn the said rules, in FORM GST REG-13,-
\n(a)
\n(b)
\nin PART-B, at serial no. 4, for the words, “Address of the entity
\nin State” the words, “Address of the entity in respect of which
\nthe centralized UIN is sought” shall be substituted;
\nin the Instructions, for the words, “Every person required to
\nobtain a unique identity number shall submit the application
\nelectronically” the words, “Every person required to obtain a
\nunique identity number shall submit the application
\nelectronically or otherwise.” shall be substituted;
\nIn the said rules, for FORM GSTR-11, the following f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. For refund purposes only those invoices may be entered on which refund is
\nsought.”;
\n7
\nAmendment 10. In the said rules, for FORM GST RFD-10, the following form shall be
\nsubstituted, namely:-
\nof
\nForm GST
\nRFD-10
\n“FORM GST RFD-10
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN or any Multilateral Financial
\nInstitution and Organization, Consulate or Embassy of foreign countries, etc.
\n1. UIN :
\n2. Name:
\n3. Address
\n4. Tax Period (Quarter)
\n5. ARN and date of GSTRII
\n6. Amount of Refund Claim
\nFrom To
\n: ARN Date
\n:
\nState
\nCentral
\nTax
\nState\/UT Tax
\nIntegrated Tax Cess
\nTotal
\n7. Details of Bank Account:
\na. Bank Account Number
\nb. Bank Account Type
\nc. Name of the Bank
\nd. Name of the Account Holder\/Operator
\ne. Address of Bank Branch
\nf. IFSC
\ng. MICR
\n8. Verification
\nI
\nas an authorised representative of > hereby solemnly affirm and declare that the information given herein
\nabove is true and correct to the best of my knowledge and belief and nothing has been
\nconcealed there<\/p>\n
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