Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government notification No.- KA.NI.-2- )%® /XI-9(42)/17-U.P.GST Rules-2017-Order-(44 )-2017: Dated: Septemberg'7, 2017:
NOTIFICATION No.-KA.NL-2- 12°7Q /XI-9(42)/17-U.P.GST Rules-2017-Order-( 44 )-2017 Lucknow: Dated:Septemberg7 ,2017.
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.l 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, namely :- THE UTTAR PRADESH GOODS AND SERVICES TAX (THIRD AMENDMENT) RULES, 2017 Short title (1) These rules may be called the Uttar Pradesh Goods and Services Tax and (Third Amendment) Rules, 2017.
Commencem ent
(2) Save as otherwise provided, they shall be deemed to have come _ into force on 17" August 2017.
Amendment 2, In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the rule 3 said rules, in rule 3,in sub-rule (4), for the words “sixty days”, the words “ninety days” shall be substituted.
Amendment 3, In the said rules, in rule17, in sub-rule (2), after the words, “said form”, the words a “or after receiving a recommendation from the Ministry of External Affairs, Government of India” shall be inserted and be deemed to have been inserted with effect from 29" June, 2017.
Amendment 4, In the said rules, in rule 24, in sub-rule (4), for the words “within a period of thirty of rule 24 days from the appointed day”, the words and figures “on or before 30" September, 2017” shall be substituted and be deemed to have been substituted with effect from 22™ July, 2017.
Amendment 5, In the said rules, for rule 34, the following rule shall be substituted, namely:- of rule34 “34, Rate of exchange of currency, other than Indian rupees, for determination of value.-(1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchangeas notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act,”.
Amendment 6. In the said rules, in rule 40, in sub-rule (1), for clause (b), the following clause of shall be substituted and be deemed to have been substituted with effect from the Scanned by CamScanner rulet0 I“day of July, 2017, namely:- a period of thirty days from the date of r sub-section (1) of section ommissioner by a “(b) the registered person shall within becoming eligible to avail the input tax credit unde 18, or within such further period as may be extended by the C notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid:
Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”.
Amendment — 7, In the said rules,in rule 46, for the third proviso, the following proviso shall be ar substituted, namely:- “Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii)address of delivery; and
(iii) name of the country of destination:”.
Amendment 8, In the said rules, in rule 61, for sub-rule (5), the following sub-rules shall be substituted nan 1 and be deemed to have been substituted with effect from 1“ July, 2017, namely:- “(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification,specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2—
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in Scanned by CamScanner FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”.
Amendment 9, In the said rules,in rule 83, in sub-rule (3), in the second proviso, for the word “subvale 83 section”, the word “sub-rule” shall be substituted and be deemed to have been substituted with effect from 1“ July 2017.
Amendment (0.
of rule 87 In the said rules, in rule 87,-
(a) in sub-rule (2), the following provisos shall be inserted, namely:- “Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board’s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”;
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- “Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international mohey transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”.
Amendment 1], In the said rules, in rule 89, in sub-rule (4), in clause (E), for the word “sub-section”, of ruleg9 the word “clause” shall be substituted and be deemed to have been substituted with effect from 1* July 2017.
Amendment 12. In the said rules, for rule 103, the following rule shall be substituted and be of rule103 deemed to have been substituted with effect from 1“ July, 2017, namely:- “103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”.
Amendment 13. In the said rules, in “FORM GST REG-O1” after serial no. 15 appearing under . % oF the heading ‘Instructions for submission of Application for Registration’, the REGO following serial shall be inserted, namely:- “16. Government departments applying for registration as suppliers may not 3 Scanned by CamScanner furnish Bank Account details.”;
Amendment — 14, In the said rules, for “FORM GST REG-13”, the following Form shall be form GST of REG-13 June, 2017, namely:- “Form GST REG-13 [See Rule 17] f 4 substituted and be deemed to have been substituted with effect from 22” Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT — District —
PART A
(i) Name of the Entity
(ii) | Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii) | Name of the Authorised Signatory
(iv) | PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(v) | Email Address of the Authorised Signatory
(vi) | Mobile Number of the Authorised Signatory (+91)
PART B
1. | Type of Entity (Choose one) | UN Body O Embasy Other Pepeon
2. | Country
2A. | Ministry of External Affairs, Government of Letter No. Date India’ Recommendation (if applicable)
3. | Notification details Notification No. Date
4. | Address of the entity in State Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Scanned by CamScanner Contact Information oe Email Address Fax Number - “Mobi le ‘Num be r Telephone number
7. | Details of Authorized Signatory, iFapplicable ~SCtC~SCS Particulars | FirstName | Middle Name Last name — a a Photo fp Name of Father - Date of Birth DD/MM/YYYY Gender <Male, I’emale, Other> Mobile Number Email address Telephone No.
Designation /Status Director Identification Number (if any) PAN (Not applicable Aadhaar Number for entities specified in (Not applicable for clause (a) of sub- entities specified in section (9) of section 25 clause (a) of subof the Act) section (9) of section 25 of the Act) Are you a citizen of Yes / No Passport No. (in case India? of foreigners) Residential Address Building No/Flat No Floor No Name of the Road/Street Premises/Building Town/City/Village District Block/Taluka State PIN Code 8 | Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address
9. | Documents Uploaded Scanned by CamScanner The author ized perso ” who js ; scanne Is ; nie copy of such documents soe" of the documentary evidence shall upload the ng the applicant to represent the wie the copy of resolution / power of attorney, entity.
Or The proper officer wh upload the scanned oy oy a collected the documentary evidence from the applicant shall such documents including the copy of resolution / power of attorney, authorizin j along with the Ga gine applicant to represent the UN Body / Embassy etc. in India and link it Senerated and allotted to respective UN Body/ Embassy etc.
11. | Verification I hereb l correct tothe best of a, and declare that the information given herein above is true and my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature) Date: Name of Authorized Person:
Or (Signature) Place: Name of Proper Officer:
Date: Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.
Amendment 15.
e Every person required to obtain a unique identity number shall submit the application electronically.
° Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
e The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
¢ The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
In the said rules, in FORM GST TRAN-1, in Serial No. 7,- of form GST (a) in item(a), TRAN-1 .
(i) in the heading for the figures, letter and word “140(4)(b) and140(6)”, the figures, letter and word “140(4)(b), 140 (6) and 1 40(7)”; and
(ii) in the Table, in the heading of column (2) for the letters, words and figure "HSN (at 6 digit level)"the letters and words “HSN as applicable” cece ee Scanned by CamScanner shall be substituted and be deemed to have been substituted with effect from 1" July 2017.
(b) in item (b),
(i) for the figures and bracket, “ 140 (5)”, the figures, brackets and words “140(5) and section 140(7)”;
(ii) in the table, in the heading of column | for the words "name of the supplier" the words “registration number of the supplier or input Service distributor”; and
(iii) in the table, in the heading of column 8, for the word “ taxes”, the words and bracket “taxes (central taxes)” shall be substituted and be deemed to have been substituted with effect from 1“ July 2017.
Amendment 16. In the said rules, in FORM GST TRAN-2, in the table of SI. Nos. 4 and of 5,in the heading of column (1) for the letters, figures and words "HSN (at 6 form GST digit level)" the letters and words “HSN as applicable” shall be substituted TRAN-2 and be deemed to have been substituted with effect from 1° J uly 2017..
By Order, hy (Rajendra’ Kumar Tiwari) Apar Mukhya Sachiv.
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