Uttar Pradesh Shasan SansthagatVitta, KarEvamNibandhanAnubhag-2 In pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is ppleased to order the publication of the following English translation of notification No-KA.NL-2- 982/XI-9(42)/17-U.P.GST Rules-2017-Order-(41)-2019 dated July 02, 2019:- NOTIFICATION No-KANI O82IXI-9(42)/17-UP.GST Rules-2017-Order-(41)-2019 Lucknow: Dated: July 02, 2019 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, namely := Uttar Pradesh Goods and Services Tax (Twenty Ninth Amendment) Rules, 2019 ‘Short title T. ]() These rules may be called the Uttar Pradesh Goods and Services Tax ™ \ (Twenty Ninth Amendment) Rules, 2019.
{@) They shall come into force with effect from the date of their publication in the Gazette.
Amewinest 3 [in the Utar Pradesh Goods and Services Tax Rules, 2017 (hereinafter a referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- “Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration:
Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all retums relating to period from the effective date of cancellation of registration Till the date of order of revocation of cancellation of registration within fa period of thirty days from the date of order of revocation of cancellation of registration.” ‘Amendaient | 3. | Inthe said rules, in rule 62,- of rule 2) in the marginal heading, for the words “Form and manner of submission of quarterly return by the composition supplier”, the words “Form and manner of submission of statement and return” shall be substituted;
») in sub-rule (1), ~
(i) for the portion beginning with the words and figures “paying tax under section 10” and ending with letters and figures “FORM GSTR-4", the following shall be substituted, namely:- “paying tax under section 10 of paying tax by availing the benefit of notification of the Sansthagat Vitta, Kar Evam, [Nibandhan Anubbag-2, Uttar Pradesh Shasan notification No-KA.NI-2-810/XI-9(47)/17-U.P.Act-1-2017-Order-(38)- 2019, dated 28 May, 2019 shall- {i) furnish a statement, every quarter or, as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08, tll the 18” day of the month succeeding such quarter; and {i furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the thirtieth day of April following the end of such financial year";
{i the proviso shall be omitted;
)_ in sub-rule (2) for the portion beginning with the words “return under" and ending with the words*other amount”, the following shall be substituted, namely:= 2 3) @ Tatement under sub-rule (i) shall discharge his liability towards tax or interest”;
in sub-rule (4) (i after the words and figures “opted to pay tax under section 40” the words, letters, figures and brackets “or by avaling the benefit of notification of the Sansthagat Vitt, Kar Evam Nibandhan Anubhag-2, Uttar Pradesh Shasan notification no.- KANI-2-810/XI-9(47)/17-U.P-Act-]-2017-Order-(3 8)-2019, dated 28 May, 2019 " shall be inserted;
{iin the Explanation - (A) after the words “not be eligible to avail" the word “of” shall be omitted;
{0) after the words “opting for the composition scheme", the words, letters, figures and brackets “or opting for paying tax by avaling the benefit of notification of the Sansthagat Vitta, Kar vam Nibandhan Anubha No. KA.NI-2-810/XI-9(47)/17-UP.Act-1-2017-Order-3 8) 2019, dated 28 May, 2019 " shall be inserted;
2, uttar Pradesh Shasan Notification in sub-rule (5), for the words, figures and letters “the detals relating tothe period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever i earler, the words, letters and figures a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme til the 28th day of the month succeeding the quarter in which the date of withdrawal fall and furnish a return in FORM GSTR-# for the said period til the thitieth day of April following the end of the financial year during which such withdrawal fas” shall be substituted:
4) after sub-rule (5), the following sub-rule shall be inserted, namely:- *(6) A registered person who ceases to avail the benefit of notification of the Sansthagat Vitta, Kar Evam Nibandhan, Anubhag-2, Uttar Pradesh Shasan notification no.- KA.NI-2- 810/XI-9(47)/17-U.P.Act-1-2017-Order-(38)-2019, dated 28 May, 2019, shall, where required, furnish a statement in FORM GST CMP.08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM.
GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such ‘cessation happens.”, Trserton fnew Form GST CMP-08
4. [In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- “Form GST CMP - 08 [See rule 62] ‘Statement for payment of self-assessed tax Financial ‘Year [Quarter
1. [GsTIN
2. [(@)| Legalmame | <Auto>
(6)) Trade name | =Auto> ©] ARN ~<Auto> (After filing) we (@] Date oF filing | <Auto> (After fling)
3. Summary of self-assessed liability (Amount in &in all tables) (net of advances, eredit and debit notes and any other adjustment due to amendments ete.)
* Description Value | Tntegrated | Central | Staie/ UT | Cess No. tax tx | tax ee: 2 3 4 3 6 7 1 ‘Outward supplies (including exempt supplies) 2 | Inward supplies attracting reverse charge including import of services
3. | Tax payable (1¥2) 4, | Interest payable, ifany 3, | Tax and interest paid
4. Verification Thereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from, Signature Place : Name of Authorised Signatory Date: Designation/Status Instructions:
a ‘The taxpayer paying tax under the provisions of section 10 of the Uttar Pradesh Goods and Services Tax Act, 2017 or by availing the benefit of notification no-KA.NI-2- 810/XI-9(47)/17-ULP.Act-1-2017-Order(38}-2019, dated 28 May, 2019 shall make payment of tax on quarterly basis by the due date, ‘Adjustment on account of advances, creditdebit notes or rectfications shall be reported against the liability "Negative value may be reported as such if such value comes after adjustment, If the total tax payable becomes negative, then the same shall be carried forward to the next tax period for utilising the same in that tax period, Interest shall be leviable if payment is made after the due date.
Nil? Statement shall be filed if there is no tax liability due during the quarter.” “Kmendment of form | 5, [In the said rules, in FORM GST REG-O1, after instruction aumber 16, the GST REG-01 following instruction shall be inserted, namely “17. Taxpayers who want to pay tax by availing benefit of notification noKA.NI-2-810/XI-9(47)/17-U P.Act-1-2017-Order-(38)-2019, dated 28 May, 2019, as amended, shall indicate such option at serial no, $ and 6.1(i) of this Form.” By Order, g (Alok Sinha) ‘Apar Mukhya Sachiv