The Uttar Pradesh Goods and Services Tax (Twenty Second Amendment) Rules, 2018
KA.NI.-2-2023\/XI-9(42)\/17 Dated:- 17-10-2018 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.-2-2023\/XI-9(42)\/17-U.P.GST Rules-2017, Order-(149)-2018
\nLucknow : Dated : October 17, 2018
\nIn 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 Clause 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, namely:-
\nTHE UTTAR PRADESH GOODS AND SERVICES TAX (Twenty Second Amendment) RULES, 2018
\nShort name and commencement
\n1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Twenty Second Amendment) Rules, 2018.
\n(2) Save as oth<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t the beginning of Financial Year = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ount payable thereon = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oods (Including received from SEZs) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ification Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he CGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR-9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , reverse charge etc.) declared in Table 7B, 7C and 7D above. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons \/ entities having presence over multiple States. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ere. Table 7J of the Annual Return (GSTR9) may be used for filing this Table. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rules\/notifications made\/issued thereunder = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ip;……………………………………………………………… = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nce of the provisions of the …………………………….Act, and *I\/we annex hereto a copy of their audit report dated ……………………………. along with a copy of each of:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n p;…………….…………………………….……………………… = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Uttar Pradesh Goods and Services Tax (Twenty Second Amendment) Rules, 2018KA.NI.-2-2023\/XI-9(42)\/17 Dated:- 17-10-2018 Uttar Pradesh SGSTGST – StatesUttar Pradesh SGSTUttar Pradesh SGSTUttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION NO. KA.NI.-2-2023\/XI-9(42)\/17-U.P.GST Rules-2017, Order-(149)-2018 Lucknow : Dated : October 17, 2018 In exercise of the powers conferred by Section 164 of the Uttar … Continue reading “The Uttar Pradesh Goods and Services Tax (Twenty Second 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-14940","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14940","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=14940"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14940\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(+)
\nC
\nUnadjusted advances at the end of the Financial Year
\n(+)
\nD
\nDeemed Supply under Schedule I
\n(+)
\nE
\nCredit Notes issued after the end of the financial year but reflected in the annual return
\n(+)
\nF
\nTrade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST
\n(+)
\nG
\nTurnover from April 2017 to June 2017
\n(-)
\nH
\nUnbilled revenue at the end of Financial Year
\n(-)
\nI
\nUnadjusted Advances at the beginning of the Financial Year
\n(-)
\nJ
\nCredit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
\n(-)
\nK
\nAdjustments on account of supply of goods by SEZ units to DTA Units
\n(-)
\nL
\nTurnover for the period under composition scheme
\n(-)
\nM
\nAdjustments in turnover under section 15 and rules thereunder
\n(+\/-)
\nN
\nAdjustments in turnover due to foreign exchange fluctuations
\n(+\/-)
\nO
\n Adjustments in turnover due to reasons not listed above
\n(+\/-)
\nP
\nAn<\/p>\n
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\nTax payable
\n Description
\nTaxable Value
\nCentral tax
\nState tax\/UT tax
\n Integrated Tax
\nCess, if applicable
\n1
\n2
\n3
\n4
\n5
\n6
\nA
\n5%
\nB
\n5% (RC)
\nC
\n12%
\nD
\n12% (RC)
\nE
\n18%
\nF
\n18% (RC)
\nG
\n28%
\nH
\n28% (RC)
\nI
\n3%
\nJ
\n0.25%
\nK
\n0.10%
\nL
\nInterest
\nM
\nLate Fee
\nN
\nPenalty
\nO
\nOthers
\nP
\n Total amount to be paid as per tables above
\n
\n
\n
\n
\nQ
\nTotal amount paid as declared in Annual Return (GSTR-9)
\nR
\nUn-reconciled payment of amount
\nPT 1
\n10
\nReasons for un-reconciled payment of amount
\nA
\nB
\nReason 1
\n<< Text >>
\nReason 2
\n<< Text >>
\nC
\nReason 3
\n<< Text >>
\n11
\nAdditional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)
\nTo be paid through Cash
\nDescription
\nTaxable Value
\nCentral tax
\nState tax\/UT tax
\nIntegrated tax
\nCess, if applicable
\n1
\n2
\n3
\n4
\n5
\n6
\n5%
\n12%
\n18%
\n28%
\n3%
\n0.25%
\n0.10%
\nInterest
\nLate Fee
\nPenalty
\nOthers (please specify)
\nPt. IV
\nReconciliation of Input Tax Credit <\/p>\n
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\nRent and Insurance
\nGoods lost, stolen, destroyed, written off or disposed of by way of gift or free samples
\nRoyalties
\nH
\nI
\nJ
\nK
\nL
\nM
\nEmployees' Cost (Salaries, wages, Bonus etc.)
\nConveyance charges
\nBank Charges
\n Entertainment charges
\nStationery Expenses (including postage etc.)
\nRepair and Maintenance
\nN
\nOther Miscellaneous expenses
\nO
\nP
\nCapital goods
\nAny other expense 1
\nQ
\nAny other expense 2
\nR
\nTotal amount of eligible ITC availed
\n<>
\nS
\nITC claimed in Annual Return (GSTR9)
\nT
\nUn-reconciled ITC
\nITC 2
\n15
\nReasons for un-reconciled difference in ITC
\nA
\nReason 1
\n<< Text >>
\nB
\nC
\nReason 2
\n<< Text >>
\nReason 3
\n<< Text >>
\n16
\nTax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
\nDescription
\n Amount Payable
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nInterest
\nPenalty
\nPt.V
\nAuditor's recommendation on additional Liability due to non-reconciliation
\nTo be paid throu<\/p>\n
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\n2. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year, 2017-18. The reconciliation statement is to be filed for every GSTIN separately.
\n3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
\n4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
\nTable No.
\nInstructions
\n5A
\nThe turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons \/ entities with presence over multiple States. Such persons \/ entities, will have to internally derive their GSTIN-wise turnover and declare the s<\/p>\n
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\n5D
\nAggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here.
\n5E
\nAggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9) shall be declared here.
\n5F
\nTrade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here.
\n5G
\nTurnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
\n5H
\nUnbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared <\/p>\n
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\n5N
\nAny difference between the turnover reported in the Annual Return (GSTR-9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here.
\n5O
\nAny difference between the turnover reported in the Annual Return (GSTR-9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.
\n5Q
\nAnnual turnover as declared in the Annual Return (GSTR-9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR-9).
\n6
\nReasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR-9)<\/p>\n
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\n7F
\nTaxable turnover as declared in Table 4N of the Annual Return (GSTR-9) shall be declared here.
\n8
\nReasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here.
\n5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR-9). The instructions to fill this part are as follows :-
\nTable No.
\nInstructions
\n9
\nThe Table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled “RC”, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared.
\n9P
\nThe total amount to be paid as per liability declared in Table 9A to<\/p>\n
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\n12B
\nAny ITC which was booked in the audited Annual Financial Statement of earlier financial year(s)but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year, 2017-18.
\n12C
\nAny ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
\n12D
\nITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.
\n12E
\nNet ITC available for utilization as declared in Table 7J of <\/p>\n
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\n15
\nReasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here.
\n16
\nAny amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.
\n7. Part V consists of the auditor's recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
\n8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay thei<\/p>\n
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\n*has not maintained the following accounts\/records\/documents as required by the IGST\/CGST\/<<>> GST Act, 2017 and the rules\/notifications made\/issued thereunder:
\n1.
\n2.
\n3.
\n3. (a) *I\/we report the following observations\/ comments \/ discrepancies \/ inconsistencies; if any:
\n…………………………………….
\n…………………………………….
\n3. (b) *I\/we further report that, –
\n(A) *I\/we have obtained all the information and explanations which, to the best of *my\/our knowledge and belief, were necessary for the purpose of the audit\/ information and explanations which, to the best of *my\/our knowledge and belief, were necessary for the purpose of the audit were not provided\/partially provided to us.
\n(B) In *my\/our opinion, proper books of account *have\/have not been kept by the regis<\/p>\n
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\n(b) ……………………………………………………………………………………
\n(c) ……………………………………………………………………………………
\n………………………………………
\n………………………………………
\n**(Signature and stamp\/Seal of the <\/p>\n
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\n(a) balance sheet as on ………
\n(b) the *profit and loss account\/income and expenditure account for the period beginning from ………..…to ending on …….,
\n(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
\n(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account\/income and expenditure account and balance sheet.
\n2. I\/we report that the said registered person-
\n*has maintained the books of accounts, records and documents as required by the IGST\/CGST\/<<>> GST Act, 2017 and the rules\/notifications made\/issued thereunder\n<\/p>\n
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\n(c) …………………………….…………………………….………………………
\n………………………………………
\n**(Signature and stamp\/Seal of the Auditor)
\nPlace: ……………
\nName of the signatory …………………
\nMembership No………………
\nDate: ……………
\nFull address ………………………”.
\nBy Order
\n(Alok Sinha)
\nApar Mukhya sachi<\/p>\n
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