UTTAR PRADESH GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017
KA.NI.-2-1422\/XI-9(42)\/17 Dated:- 28-9-2017 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.-2-1422\/XI-9(42)\/17-U.P.GST Rules-2017-Order-(51)-2017
\nLucknow : Dated : September 28, 2017
\nIn exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (UP Act no.1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (UP 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 (FIFTH AMENDMENT) RULES, 2017
\n1. Short title and commencement
\n(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
\n(2) Save as otherwise provided in these rules, they shall <\/p>\n
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\n(ii) in sub-rule (5), for the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3) or sub-rule (3A)" shall be substituted:
\n3. Amendment of rule 120
\nIn the said rules, after rule 120, the following rule shall be inserted, namely:-
\n"120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the period specified in rule 117, rule 118, rule 119 or rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the period specified in the said rules or such further period as may be extended by the Commissioner in this behalf."
\n4. Amendment of rule 122
\nIn the said rules, in rule 122, in clause (b), after the words "Commissioners of State tax or central t<\/p>\n
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\n(iii) in sub-rule (5), after the first proviso, the following proviso shall be inserted, namely:-
\n"Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of a Technical Member at anytime.";
\n6. Amendment of rule 127
\nIn the said rules, in rule 127. after clause (iii), the following clause shall be inserted, namely:-
\n(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.":
\n7. Amendment of rule 138
\nIn the said rules, in rule 138, in sub-rule (1), the following provisos shall be inserted at the end. namely:-
\n"Provided that where goods are sent by a principal located in one Slate to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
\nProvided further that where handicraft goods are transported from one State to another by a person wh<\/p>\n
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\n(iii) after the words "Designation\/Status", appearing at the end the following words, letters and figures shall be inserted, and be deemed to have been inserted with effect from July 01, 2017 ;
\n"Instructions:
\n1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a)."
\n2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading "inputs.";
\n9. Amendment of FORM GSTR-4
\nIn the said rules, in "FORM GSTR-4", in Serial No.8, in entry 8B(2), for the words "Intra-State Supplies", the words "Inter-State Supplies" shall be substituted, and be deemed to have been substituted with effect <\/p>\n
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