Uttar Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017
KA. NI-2-1793\/XI-9(42)\/17 Dated:- 24-11-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
NOTIFICATION
\nNO.-KA.NI.-2-1793\/XI-9(42)\/17-U.P.GST Rules-2017-Order-(86)-2017
\nLucknow: Dated: November 24, 2017.
\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 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 (TENTH AMENDMENT) RULES, 2017
\nShort title and commencement
\n1.
\n(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force with effect from 15th of November, 2017.
\nAmendment of rule 43
\n2.
\nIn th<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n standing anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n “FORM GST RFD-01”, the following forms shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Signature Name – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d amount (1×2\/3) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Uttar Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017KA. NI-2-1793\/XI-9(42)\/17 Dated:- 24-11-2017 Uttar Pradesh SGSTGST – StatesUttar Pradesh SGSTUttar Pradesh SGSTNOTIFICATION NO.-KA.NI.-2-1793\/XI-9(42)\/17-U.P.GST Rules-2017-Order-(86)-2017 Lucknow: Dated: November 24, 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 … Continue reading “Uttar Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017”<\/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-9831","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9831","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=9831"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9831\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nInsertion of Rule 107A after rule 107
\n5.
\nIn the said rules, after rule 107, the following rule shall be inserted, namely:-
\n“107A. Manual filing and processing.- Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of an notice, order or certificate on the common portal shall, in respect of that process or pro<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\nFORM-GST-RFD-01 A
\n[See rules 89(1) and 97A]
\nApplication for Refund (Manual)
\n(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
\n1.
\nGSTIN\/Temporary ID
\n
\n2.
\nLegal Name
\n
\n3.
\nTrade Name, if any
\n
\n4.
\nAddress
\n
\n5.
\nTax period (if applicable)
\nFrom (Year) (Month) To (Year) (Month)
\n6.
\nAmount of Refund Claimed(Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral tax
\n
\n
\n
\n
\n
\n
\nState\/UT tax
\n
\n
\n
\n
\n
\n
\nIntegrated tax
\n
\n
\n
\n
\n
\n
\nCess
\n
\n
\n
\n
\n
\n
\nTotal
\n
\n
\n
\n
\n
\n
\n7.
\nGrounds of Refund Claim (select from drop down)
\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax
\n(<\/p>\n
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\nDesignation \/ Status
\n
\n
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
\nSignature
\nName –
\nDesignation \/ Status
\n
\n
\nSELF- DECLARATION [rule 89(2)(l)]
\nI\/We ____________________ (Applicant) having GSTIN\/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. \/ with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
\nSignature
\nName –
\nDesignation \/ Status
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
\n
\n
\n8. <\/p>\n
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\n1
\n2
\n3
\n4
\n
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/ SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2\/3)
\n1
\n2
\n3
\n4
\n
\nFORM-GST-RFD-01 B
\n[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
\nRefund Order details
\n1.
\nARN
\n
\n2.
\nGSTIN \/ Temporary ID
\n
\n3.
\nLegal Name
\n
\n4.
\nFiling Date
\n
\n5.
\nReason of Refund
\n
\n6.
\nFinancial Year
\n
\n7.
\nMonth
\n
\n8.
\nOrder No.:
\n
\n9.
\nOrder issuance Date:
\n
\n10.
\nPayment Advice No.:
\n
\n11.
\nPayment Advice Date:
\n
\n12.
\nRefund Issued To :
\nDrop down: Taxpayer \/ Consumer Welfare Fund
\n13.
\nIssued by:
\n
\n14.
\nRemarks:
\n
\n15.&nbs<\/p>\n
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