Uttar Pradesh Shasan Sansthagat Vitta, Kar Kvam Nibandhan Anubhag- 2 In pursuance of the 3 provisions of clause G) of Article 348 of ‘the Constitution, the Governor is pleased to order the publication of the following English translation of notification no.-KA.NI.-2-) 311 7X1-9(42/17-C.P. GST Rules-2017-Order-) 30) -2018 dated July 16, 2018.
NOTIFICATION No -KA.NI-2-131)/X1 9(42)/17-U.P.GST Rules-2017-Order-(130)- 2018 ~ Lucknow: Dated: July 16, 2018 in exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (LLP. Act no.l of 2017) read with section 21 of the Utar Pradesh General Clauses Act, 1904 (U.P. Act no.) of 1904), the Governor i8 pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services ‘Tax Rules, 2017 JSILE UTTAR PRADESH GOODS AND SERVICES TAX (SEVENTEENTH AMENDMENT) RULES, 2018 Shorttitle | 1. [ (1) These rules may be called the Utur Pradesh Goods and Services Tax.
and (Seventeenth Amendment) Rules, 2018.
commence ment (2) Save as otherwise provided, they shall be deemed to have come into force with effec t from the 13th 1 day 01 of June, 2018.
ee — ee.
Amendment | 2. [In the Uttar Pradesh Goods and Services ‘Tax Rules, 2017, her hereinalter of rule 37 ‘referred to as the said rules, in rule 37, m sub-rule (J), afier the proviso, the following proviso shall be inserted, namely:- “Provided further that the valuc of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16."
amendment | 3, [In the said rules, in rule 83, in sub-rule (3), in the second proviso, for the | of rule 83 words “ one year”, the words “cightcen months” shail be substituted;
Amendment | 4. | In the said rules, in rule 89, for sub-rule (5), the following su sub-rule shail be | of rule 89 subslitutcd, and be deemed to have been substituted with effect from 01 July, 2017, namely:- “(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the followmg formula:- ~ Maximum Refund Amount = {(Turnover of inverted ratcd supply of goods and services) x Net fC = Adjusted ‘Total Turnover} - tax payable on such inverted rated supply of goods and services.
“Explanation:- or the purposes of this sub-rule, the expressions ~
(a) Net TPC shall mean input tax credit availed on inputs during the ' relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the sare meaning ay assigned to it | c8B d 28:81 Stee ‘Ing ST SAQ6£22 ZZSa: "ON XH “> WOM eee rT TT + “amendment 1 of rule 25° “Amen dment of rule 97 Amendment of rule 133 se [ ~~ | in sub-rule (4).”
5.
6, |.
7 Fin the said rules, in tule 133, for sub-rule @), the following shal) be | In the said rules, in role 9§, in sub-rule ( 3), ‘for clause (a). the following shall be substituted, arid be deemed fo™havé been substitited Iwith effect from O11" July, 2017, namely:- .
“(a) the inward supplics of goods or serviccs olf both were yeceived fiom arogisicred person against a tax invoicc,”:
In the said rules, ip rule 97, in sub-rule (1), afler the proviso, the following proviso shall be inserted, namely:
“Provided further that an amount equivalent to fifly per cent. of the amount of véns detenained under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (Act no.15 of 2017), shal! be deposited in the Fund.”, substituted, namely:- “(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of woods or services or the benelit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order-
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of cighteen per cent. from the date of collection of the higher amount til) the date of the relurn of such amount or recovery of the amount including interest not returned, as the case may be:
(c) the deposit of an amount equivalent to fifty per cent. of the amount determined under the above clause in the Fund constituted under section 57 and the remaining fifly per cent. of the amount in the Fund constituted under scction 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person docs not claim return of. the amount or is not identifiable; ”
(d) imposition of penalty as specified under the Act; and
(2) cancellation of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression, “concerned State’ means the State in respect of which the Authorily passes an order.”, “Amendment of rule 138 | | | In the said rules, in rule 138, in sub-rule (14), aller clause (n), the following | clause shall be inscried, namely:- “(o) where empty cylinders for packing of hqueficd petroleum gas are being moved for reasons other than supply.”;
Amendment of FORM CSTR-4 | | | ) £66 d 86:81 8TeZ 9, | following shal} be substituted, namely:- In the said rules, in FORM GSTR-4, in the Instructions, for SI. No. 10, the “10, For the tax periods July, 2017 10 September, 2017, October, 2017 to December, 2017, Jamiary, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be Jurnished.”; :
34@68ce ccSB: “ON xXb4 i > WOdSs é 3 @ amendment | 10. | In the said rules, in FORM GST PCT-01, in PART B, FORM or per01 &) against SI, No. 4, after entry (10), the following shall be inserted, _ _ and be decmed-to have-becn-inserted-with effecttrom 0 July, — 2 ee ~ ~ 2017, namely: a “(11) Sales Tax practitioner under existing law for a period of not less than five years
(12) tax return preparer under existing law for a period of not less than five years”;
(b) after the “Consent”, the following shall be inserted, and be deemed {o have been inscrted with cffect from 01 July, 2017, namely:- “Declaration Thereby declare thal:
(i) lam a citizen of India,
(ii) Tama person of sound mind;
(iii) 1 have not heen adjudicated as an insolvent; and L (iv) J have not been convicied by a competent court.”, Amendment | 11. | In the said rules, in FORM GST RFD-1, in Annexure-1, of FORM , . . .
GST RED-O1 (a) for Statement 1A, the following Statement shal) be substituted, | namely:- “Statement 1A [sce rule 89(2}(h)] Refind ‘Type: JTC accumulated ‘due to inverted tax structure {clause (ii) of first proviso to section 54(3)] —. —_— —. — S | Details of invoices Tax paid on Details of ‘Tax paid on }. | ofinward supplics | inward supplies invoices of — | outward supplies N received outward OL supplies issucd 1 GS |N}D | ‘Vax | Inte | Ce | Stat | N} Dat | Tax | inte | Ce | Stat Tl | 0 | at | able! grat | ntr je oj¢ able | gral | ntr ie N . |@ | Val }ed jal j Tax |, Val | ed al | Tax of ue | Tax | Ta | /Uni uc ‘Vax | Ta | An | the | - S| x | on x ion sup | | terri terr plie tory itor T Tax y | —L Tax 142 314 15 6 7 8 9; 10 il 12 13) | 14.
Lt... + +— w ti. "5 me fem f(b) for Statement SP, the following Statement shall be substituted, namely:- Sd os en “Statement 5B we fo Tee rule 892 . Refund Type: On account of deemed exports PQQ d 84:81 Stee ‘ine oF op B6Ece Zee: * - ON xt4 WOM (Amount in Rs) = er Details of invoices of outward Tax paid $1 supplies in case refund is claimed by supplier/Details of N | invoices of inward supplics in
0. case refund is claimed by:
J ecipient GSTL | N | Da | Taxable | Integrat ; Centr State Tax. Ce Nof | 0. | te Value ed Tax al | /Union Territory | ss the Tax Tax suppli L. —+. ae ——-+-— a eC —t. _— => oor oro oe OT itz jatay os fe | 7 ft 8 tet sore = - TRE Amendment 12. | In the said rules, in FORM GST RFD-61A, in Annexurc-t, of FORM GST ;
RED-O1A (a) for Statement LA, the following Sta(cment shal! be substituted, namely:-“Statement LA | {sec rule 89(2)(h)} .
| Refund ‘l'ype: ITC accumulated duc to inverted tay structure [clause (i) of.
first proviso to section 54(3)| [— | + . . : ey - — 5 | Details of invoices Tax paid on Detuils of Tax paid on I, | of inward supplies .| inward supplies invoices of | outward supplies N received . outward 0 supplics issued GS | N]D | Tax | Inte | Ce | State | No | Date | Ta | Inte | Cen | Stat TIN | o | at [| able | grat [ntr |] Tax |. Ka | grate | tral | e€ of |. Je | Val }ed Jal | AGni [| ‘ble | d ‘Vax | Tax the | ue Tax |}Va fon | f° Va | Tax Ani sup - . x | territ lue on plie | 7 ory : terri r | Tax ‘Lary : = . Tax a el | —————f . ——— | a 1j2 |3}4]/s |e jz 's 79 $10 Jat ii2 413 | a4 F /—- —. pee ef ~ + | (b) tor Statement 5B, the following Statement shall be substituted, namely:
| “Statement 5B oe Lc le 8972) S@9 d SG:8T 8 - B:8T STA “IML 3T Q2B6222 2260: “ON UY ——__-__-_— > WONS , 5 Refund ‘Type: On account of deemed exports - (Amount in Rs) SI Details of invoices of outward supplics in case refund is claimed by supplier/Details of invoices of inward supphes in case refund is claimed by Tax paid —, recipient GSTi | N | Da | ‘axable | Integrat | Centr State Tax Ce Nof | a. | te Value ed Tax al | /Union ‘Territory | ss the Tax Tax suppli er 2 1314 5 6 7 8 yg - a 98@ d 88:81 St@z “Ine oT S2B6ECE e2se:
. By Order, « ( Alok Sinha.)
Apar Mukhya Sachiv.
“ON xb4 >: WOAS