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 notification no.- KA.NL-2-(793 /XI-9(42 17-U.P.GST Rules-2017-Order-(06)-2017: Dated: November 24 ,2017.
NOTIFICATION No.-KA NL-2-}'793 /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 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 :- THE UTTAR PRADESH GOODS AND SERVICES TAX (TENTH AMENDMENT) RULES, 2017 Short title 1.|(1) These rules may be called the Uttar Pradesh Goods and Services Tax E (Tenth Amendment) Rules, 2017.
| commence ment (2) They shall be deemed to have come into force with effect from 15" of November, 2017.
[Amendment | 2. |In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter ; of rule 43 teferred to as the said rules, in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- “Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27" October, 2017 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number GSR 1338(E) dated the 27"" October, 2017.”;
In the said rules, in rule 54, in sub-rule (2), for the words “supplier shall issue”, the words “supplier may issue” shall be substituted;
Amendment of rule 54
3.
[insertion of | 4. [In the said rules, after rule 97, the following rule shall be inserted, namely:- Rule 97A after rule 97 “97A, 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 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 mules.”;
Insertion of Rule 107A after rule 107 In the said rules, after rule 107, the following rule shall be inserted, namely:- “407A. 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 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.”;
Insertion of Rule 1094 In the said rules, after rule 109, the following rule shall be inserted, namely:- “109A. Appointment of Appellate Authority- (1)Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to the Additional Commissioner (Appeals) within three months from the date on which the said decision or order is communicated to such person.
(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to the Additional Commissioner (Appeals) within six months from the date of communication of the said decision or order.”;
Insertion of FORM- GST-RFD- O1A and GST-RFD- 01B In the said rules, after the “FORM GST RFD-01”, the following forms shall be inserted, namely:- “FORM-GST-RFD-01 A {See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1 GSTIN/ Temporary ID 2 Legal Name 3 Trade Name, if any 4, Address.
5. Tax period From <Year><Month> To <Year><Month> Gf applicable)
6. Amount of Act Tax | Interest | Penalty Fees Others | Total Refund | Claimed(Rs.)
Central tax State/ UT tax Integrate dtax Cess Total
7. Grounds of (a) Excess balance in Electronic Cash Ledger Refund Claim (b) Exports of services- with payment of tax (select from (c) Exports of goods / services- without payment of tax (accumulated ITC) drop down) (| ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)] (e} ‘On account of supplies made to SEZ unit/ SEZ developer(with payment of tax) a On account of supplies made to SEZ, unit/ SEZ developer (without payment of tax)
(g) Recipient of deemed export DECLARATION [second proviso to section 54(3)] [hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on suppliesin respect of which refund is claimed.
Signature Name — Designation / Status [ DECLARATION [section 54(3)(ii)) | I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies.
Signature Name — Designation / Status DECLARATION {rule 89(2)(f) I 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.
Signature Name — Designation / Status SELF- DECLARATION [rule 89(2)(1 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 from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature Name - Designation / Status (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.)
8. Verification VWe<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
We declare that no refund on this account has been received by me/us earlier, Place Signature of Authorised Signatory Date (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.)
i Turnover of Tax payable on Adjusted total ) Net input Maximum refund | inverted rated such inverted turnover tax credit amount to be supply of goods rated supply of claimed goods (0.x4+3)-2] 1 2 3 4 5 amount Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund (Amount in Rs.)
Turnover of zero rated Net input tax Adjusted total Refund amount | supply of goods and credit turnover (1x2+3) services 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) — calculation of refund amount (Amount in Rs.)
[- Turnover of zero Net input tax credit Adjusted total Refund amount rated supply of turnover (1x2+3) goods and services l 2 3 4 J FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A) Details of Refund Amount (As per the manually issued Order):
Refund Order details fy. | ARN
2. GSTIN / Temporary ID
3. Legal Name 4, Filing Date
5. Reason of Refund
6. Financial Year
7. Month g. | Order No.:
9, | Order issuance Date:
10, | Payment Advice No.:
11. | Payment Advice Date:
| 17, | Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund | 13, | Issued by:
| 14, | Remarks:
| 15,| Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) | | Description Integrated Tax Central Tax State/ UT tax Cess dd ddaddddddagidd da ssjeagae Agee das d ea GG Gee ea se|sagadda a. Refund amount claimed b. Refund Sanctioned on provisional basis c. Remaining Amount d. Refund amount in-admissible e. Gross amount to be paid mh Interest (if any) g. Amount adjusted against outstanding demand under the existing law or under Office Address:
the Act h. Net amount to be paid
17. l Attachments (Orders) IRFD-04, RFD- 06; RED 07 (Part A) Date: Signature (DSC):
Place: Name:
Designation:
y Order, \ (Rajendta Kumar Tiwari) Apar Mukhya Sachiv