Uttar Pradesh Shasan Rajya Kar Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitition of India; the Governor is pleasédto order the publication of the folowing English translation of Government Notification. no.- 1009/XI« 2-22-9(42)/17-T.C. 61- .
U.P.GST Rules-2017-Order-(255)-2022, dated November 1H 2022:
NOTIFICATION Js :
No.-1009/XI-2-22-9(42)/17-T.C.61-U.P.GST Rules 2017-Order-(255}-2022 Lucknow : Dated : November Jn > 2022 In exercise of the powers conferred by. section 164 of the Uttar Pradesh Goods and Services Tax Act; 5017 (U.P.
Act no. 1 of 2017), the Governor, on the recommendations: of the Council. hereby makes the following rules further. to.
amend the Uttar Pradesh Goods and Services Tax Rules; 2017, namely:- Uttar Pradesh Goods and Services Tax (Fifty Fifth Amendment), Rules, 2022.
Short title and} 1. | (1) These rules.may be called the “Uttar Pradesh Goods . and “Services Tax (Fifty: Fifth commencement Amendment) Rules, 2022,
(2) Save as otherwise provided jin these rules, they shall:be.déemed. to have come into force:
from Sth day of July 2022.
Amendment of 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rule 21A rules), in rule 21A, in sub-rule (4), after-the proviso, the following proviso shall’ be inseited, namely: -/ . : :
“Provided further that where the fegistiation has been’ suspended under sub-rule Qa) for contravention of the provisions contained i in clause (b) or clause (c) oF sub= section (2) of section 29 and'the registration. has not already been cancelled: by the’ proper offi icer under . tule-22, the suspension of tegistration shall be deemed to be revoked upon furnishing of all the pending returns.” Amendment of | 3. | In the. said rules, in Explanation 7 to rule @B, after clause (c), the following clause shall be rule 43 inserted, namely:
“(d) the value of supply of Duty Credit Seri ips ‘Specified | in the notification KA. N].-2- 1667/X]- 9(47)/17- U.P.Act:1-2017-Order- (75 2017 Dated 16.11.2017.
Amendment of | 4. — |-In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely: » rule 46 ny a sos oe : Se a ee ‘(s) a declaration as below, that invoice is not required to bé issuéd in‘ the manner specified under sub-rule (4) of rule 48, in all cases where’ at invoice is issued, other than ‘in, the manner so specified under. thé said’ sub-rule (4) of rule 48, by the taxpayer having | aggregate turnover ‘in.any preceding financial year from 2017-18 onwards more than the | aggregate turnover as notified under the said sub-rule (4) of tule 48- “T/We hereby declare that though our aggregate. turnover in any preceding financial year from 2017- 18 onwards is more. thar the- Aggregate ‘turnover notifi ed: under sub-rule (4) of rule 48, we are not required ‘to prepare. an invoice in i terms of the provisions oft the 8aid-] mae sub-rule.
“Amendment of rile 86 in the said rules, in tule 86; after sub-rule fay, the Tolowing sub rule shall be. inserted, :
>hainely: - .
“(4B)" Where a registered person deposits: the: amount ofr erroneous refund sanctioned to hira, a . .
(a). under sub- section: (3) of section 54 of the Act, or
(b) under sub-rule @) of rule 96, in contravention ‘of sub- rule (10) 0 of rule 96, along with interest and penalty, wherever applicable, throiigh ‘FORM Gst DRC- 03, by :
debiting: the electronic’ cash ledger, on his own: oF ‘of, being; pointed out, an amount equivalent to the amount of erroneous refund’ deposited by the registered: person shall be: « re-credited to.the, electronic. credit ledger by, the Proper. off icer by ar an otder'made i: FORM | ‘GST PMT-03A."; , :
Amendment of rule 87 In the said rules, in vrule 87, = (@) in sub-rule (3), after clause (i), the following clauses stall be inserted, inainely: mo Oe) Unified Payment i Interface (UPD from any. bank:
4 .
(ib) Immediate: Payment Services IMPS) from any banks" (by “ih--sub-rule 6), after the words’ “Real Time: Gross “Settlement”, “the “words:
Immediate Payment Service” shall be inserted;
Amendinent of rulé 88A In the said rules, with affect from the 1" Tay 2017, after rule 88A, the following rule Shall be me deemed to have been: inserted, namely: -- . = “88B. Mariner: of calculating interest-on ‘delayed payment ‘of take :
(1) In case, where thé ’stipplies made during a tax period are declared by’ the registered :
person in the return for the said period and thé said teturn is furnished after the dué ‘date in: accordance with provisions-of section 39, except: where such return is ’_’.. furnished after. commencement of any proceedings under section 73-or section 74.in~ _ Tespect of the said’ period, the interest.on tax ‘payable. in respect of such supplies shall be calculated .on the portion of tax which is paid by. debiting: the électronié cash ledger, for: the period of delay:in filing the said réturn-beyond the due date, at.)
such rate as may be notified under sub-section (1) of section 50..."
(2) In all ‘other: cases; where interest is payable in accoidance’ with sub section (1D: of :
séction -50,the: interest shall -be- calculated’ on the amount. of. tax which" remainis -| | unpaid, for ‘the period starting from the ‘date on which such tax. was due to be paid |.
_ till the daté such tax is paid, at such rate as may, be notified under sub-section (1), of section 50. a mee 3) In case, whete interest is payable onthe atnount tof input tax credit wrongly ‘availed and utilised. ii accordance with sub= séction’ (3) of section 50, the: interest: shall be calculated onthe amount of input tax-credit ‘wrongly availed and utilised, for the.) < period startirig from the date of utilisation of such wrongly availed input tax credit | :
till the date’ of reversal of such. credit or payrient of tax inrespect of stich amount, at such rate.as may be notified under said sub-section (3) of séction 50.
Explanation. For the purposes of this sub-rule, —
(1) input tax credit: wrongly availed shall be construed to have béen utilised, when the balance 2
(2) in the electronic credit ledger falls below the amount of input tax credit wrongly availed, and the extent of such utilisation of input tax credit shall be the amount by which the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed.
the date of utilisation of such input tax credit shall be taken to be, —
(a) the date, on which the return is due to be furnished under section 39 or the actual date of filing of the said return, whichever is earlier, if the balance in the electronic credit ledger falls betow the amount of input tax credit wrongly availed, on account of payment of tax through the said return; or
(b) the date of debit -in the electronic credit ledger when the balance in the electronic credit ledger fails below the amount of input tax credit wrongly availed, in all other cases.”;
Amendment of rule 89 In the said rules, in rule 89, —
(a) in sub-rule (1), after the fourth proviso, the following Exp/anation shall be inserted, namely: - t ‘Explanation. — For the purposes of this sub-rule, “specified officer” means a “specified officer” or an “authorised officer” as defined under rule 2 of the Special Economic Zone Rules, 2006.’;
(o) in sub-rule (2), —
(i) in clause (b), after the words “on account of export of goods”, the words “ other than electricity” shall be inserted;
(ii) after clause (b), the following clause shall be inserted, namely: - “(ba) a statement containing the number and date of the export invoices, details of energy exported, tariff per unit for export of electricity as per agreement, along with the copy of statement of scheduled energy for exported electricity by Generation Plants issued by the Regional Power Committee Secretariat as a part of the Regional Energy Account (REA) under clause (nnn) of sub-regulation 1 of Regulation 2 of the Central Electricity Regulatory Commission (Indian Electricity Grid Code) Regulations, 2010 and the copy of agreement detailing the tariff per unit, in case where refund is on account of export of electricity;”
(c) in sub-rule (4), the following Exp/anation shall be inserted, namely: - “Explanation. — For the purposes of this sub-rule, the value of goods exported out of India shall be taken as ~
(i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the Shipping Bill and Bill of Export (Forms) Regulations, 2017; or
(ii) the value declared in tax invoice or bill of supply, whichever is less.”;
(d) in sub-rule (5), for the words “tax payable on such inverted rated supply of goods and 3 services”, the brackets, words and letters “{tax payable on such inverted rated supply of goods and services x (Net ITC~ ITC availed on inputs and input services)}.” shall be substituted;
Omitted rule 9. | In the said rules, rule 95A shall be deemed to have been omitted with effect from the 1” July, 95A 2019;
Amendment of | 10. in the said rules, with effect from the 1° day of July, 2017, in rule 96, — rule 96
(a) in sub-rule (1), for clause (b), the following clause shall be deemed to have been substituted, namely: -- “(b) the applicant has furnished a valid return in FORM GSTR-3B:
Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM , CSTR-1, such application for refund of integrated tax paid on the goods exported out "of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter;”;
(b) in sub-rule (4),
(i) in clause (b), for the figures “1962” the figures and word “1962; or” shall be deemed to have been substituted;
(ii) after clause (b), the following clause shall be deemed to have been inserted, namely: + “(e) the Commissioner or an officer authorised by him, on the basis of data analysis and risk parameters, is of the opinion that verification of credentials of the exporter, including the availment of ITC by the exporter, is considered essential before grant of refund, in order to safeguard the interest of revenue.”:
(c) sub-rule (5) shall be deemed to have been omitted;
(d) after sub-rule (5), the following sub-rules shall be deemed to have been inserted, namely: - “(SA)Where refund is withheld in accordance with the provisions of clause (a) or clause
(c) of sub-rule (4), sich claim shall bé transmitted to the proper officer of Central tax, State tax or Union ‘territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed-to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission.
a (5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule
(4) and the proper officer of the Customs passés an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax,.as the case may be, electronically through the common portal in a system 4 generated FORM GST RFD-@1 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system. generated form shall be deemed to be the application for refund in such cases and shall be deenied to have been filed on the date of such transmission.
(5C) The application for refund in FORM GST RED-01 transmitted electronically through the common portal in tertis of sub-rules (SA) ‘and (5B) shall be dealt in accordance with the provisions of rule 89.”;
(e) sub-rule (6) and sub-rile (7) shall be deemed to have been omitted;
FORM GSTR-3B.
In the said rules, in FORM GSTR-3B, -
(a) in paragraph 3.1, in the heading, after thé words “liable to reverse charge”, the brackets, words and figures “(other than.those covered in 3.1.1)” shall be inserted;
(b) after paragraph 3.1, the following paragraph shall be inserted, namely: - “3.1.1. Details of supplies notified under sub-section (5) of section 9 of the Central Gobds and Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services Tax/Union Territory Goods and Services Tax/State Goods and Services .
Tax Acts.
Nature of Supplies Total Taxable Integrated Central Tax State/UT Cess Tax Tax value 1 2 3 4 5 6
(i) Taxable supplies on which electronic Commerce operator pays tax under subsection (5) of section 9 [to be furnished by the électronic commerce operator]
(ii) Taxable supplies made by the registered person through. electronic commerce operator, on which electronic commerce operator is required to pay tax under sub-section (5) of section 9 [to be furnished by the registered person making supplies through — electronic!
commerce operator].”;
(c) in paragraph 3.2, in the heading, after the words, figures, brackets and letter “supplies shown in 3.1(a)”, the word, figures, brackets and letter “and 3.1.1(i)” shall be inserted;
-(d) in the table, under paragraph 4, in column (1), -
(i) in item (B), for the entries against sub-item (1), the following entries shall be substituted, namely:
cig “As per rules 38, 42 and 43 of CGST Rules and sub-section (5) of section 17”;
(ii) in item (D), - (A) for the heading, the following heading shall be substituted, namely: - “Other Details”:
(B) for the entries against sub-item (1), the following entries shall be substituted, namely: - “ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period”:
(C) for the entries against sub-item (2), the following entries shall be substituted, namely: - “Ineligible ITC under section 16(4) and ITC restricted due-to PoS provisions”;
(e) Under the heading the ‘Instructions, after paragraph 3, following paragraphs shall be inserted, namely: - “(4) An Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the Central Goods ard Services Tax Act, 2017 and shall report such supplies in 3.1.1(i) above. .
(5) A registered person making supplies through an Electronic’ Commerce Operator (ECO) shal] not: include.in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section.9 of the Central Goods and Services Tax Act, - 2017 and shall report such supplies in 3.1.1(ii) above.”;
‘FORM GSTR-9 In the said rules, in FORM GSTR-9, under the heading Instructions, -
(a) in paragraph 4, - (A) after the word, letters and figures “or FY 2020-21”, the word, letters and figures “or FY 2021-22” shall be iriserted;
(B) in the Table, in second column,--
(1) against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: ~ ‘For FY 2021-22,’the registered person shall report Non-GST.
supply. (SF) separately and shall have an option to: either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the “exempted” row only.’;
(II) against serial numbers SH, 5I, SJ‘and 5K, for the figures and word “2019-20 and 2020-21”, the figures and word “2019-20, 2020- 21 and 2021-22” shall respectively be substituted;
(b) in-paragraph 5, in the Table, in second éolumn, - 8 (A) against serial numbers 6B, 6C,.6D and 66, for the letters and figures “FY 2019-20 and 2020-21”, the letters, figures and word “FY°2019-20, 2020- 6 21 and 2021-22” shall respectively be substituted;
(B) against serial. numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word “2019-20 and 2020-21”, the figures and word “2019-20, 2020- 21 and 2021-22” shall be substituted;
(c) in paragraph 7, - (A) after the words and figures “April 2021 to September 2021.”, the following shall be inserted, namely: - “For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April, 2022 to September, 2022.”;
(B) inthe Table, in second column, -
(1) against serial numbers 10 & 11, the following entries shall be inserted at the end, namely: - , “For FY 2021-22, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2022 to September, 2022 shall be declared here.”;
(1) _ against serial number 12, -
(1) after the words, letters, figures and brackets “September, 2021 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.”, the following entries shall be inserted, namely: - “For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.”;
(2) for the figures and word “2019-20 and 2020-21”, the figures and word “2019-20, 2020-21 and 2021-22” shall be substituted;
(Ill) against serial number 13, - 7 0 after the words, letters and figures “reclaimed i ity FY 2021-22, the details of such. ITC reclaimed ‘shall. be furnished ih the annual return for FY 2021-22,”, the: following entries shall be inserted, namely: - :
“For FY 2021-22, details: of ITC. for goods-or services ~ received in-thé previous financial yéar ‘but ITC for the same i was availed in returns filed forthe months of April 2022 ‘to September 2022 shall: be ‘declared here. Table 4(A) of FORM GSTR-3B may be. used ‘for filling up these details.
: However, any ITC which was reversed in the FY 2021-22 as per sécond proviso to sub-section (2) of section 16 but was reclaimed in’ FY°2022-23, the details of such ITC reclaimed |.
"shall be furnished in the annual returm for FY 2022-23.”;
(2) - for the figures and word “2019-20 and 202021”, the figures 3 : and word: “2019-20,: 2020-21. and» 2021-22”. shall be ‘ substituted;
(d). in paragraph 8, in the Table, in second column, - (A) ‘against serial numbers, =
(1).15A,.15B, 15C and 15D, (ID1SE, 15F arid. 15G;, for the figures arid word “2019-20 and 3020- 2" wherever they ‘cccur, the letters, figures and word “2019-20, 2020-21 and 2021 -22”. shall respectively, be substituted. an :
“(B) . against serial numbets 16A, 16B and_-16C for the: figures and, word “2019-20 . oo and 2020-21” wherever they occur, the figures and word “2019-20, 2020-21 : and 2021-22” shall respectively be substituted.”;
(C) “against. serial numbers, 17 and 18,2
(ft) after. the words, ‘letters and figurés “for faxpinyers having afinual “turndver above Rs. 5.00. Cr.”; the words, letters and fi igures “From. FY » 2021-22: onwards, it shall be mandatory to report HSN code at-six digits , level for taxpayers having annual turnover in the preceding year above having annual turnover in the preceding year upto Rs. 5.00 Cr.” shall be inserted;
an the following patagraph shall be inserted at the erid, namely: -3 0. | “For FY. 2021-22, the registered Person s shall have an option to not fill Table'18.”; . Rs..5.00°Cr and -at four digits level: for. all B2B supplies: for taxpayers: |”
13. In the said rules, in FORM GSTR-9C, under the heading Instructions, -
(a) in paragraph 4, in the Table, in second column, for the figures and word “2019-20 and 2020-21”, wherever they occur, the figures and word “2019-20, 2020-21 and 2021-22” shall be substituted;
(b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word “2019-20 and 2020-21”, the figures and word “2019-20, 2020-21 and 2021-22” shall be substituted;
= . In the said rules, after FORM GST PMT-03, the following form shall be inserted, namely: - “FORM GST PMT -03A [See rule 86(4B}] Order for re-credit of the amount to electronic credit ledger Reterence No: Date:
1, GSTIN ~
2. Name (Legal) —
3. Trade name, if any
4. Address —
5. Ledger from which debit entry was made- Cash / credit ledger 6. Debit entry no. and date — 7, Payment Reference Number (DRC 03): dated _
8. Details of Payment: - + Cause of Payment | (Deposit of erroneous refund of unutilised ITC or Deposit of erroneous refund of IGST) Details of Refund 1. Shipping Bill/ Bill of Export No. and Date _ Sanction order 2, Amount of IGST paid on export of goods
3. Details of Exemption/Concessional Rate Notification used for procuring inputs
4. Amount of refund sanctioned
5. Date of credit of refund in Bank Account
(or)
1. Category of refund and relevant period of refund
2. GST RFD-01/01A ARN and Date
3. GST RFD-06 Order No. and Date
4. Amount of refund claimed
5. Amount of refund sanctioned
10. No. and date of order giving rise to recredit, if any - 1L. Amount of credit - S.No. | Act (Central Tax/ State tax/ UT Tax/ Integrated | Amount of credit (Rs.} Tax/ CESS) Tax | Interest | Penalty | Fee | Other | Total 1 2 | 3 4 5° 6 7 8 Signature Name | Designation of the officer _Integrated Goods and Services Tax and Note: ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State: Goods and Serviges Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax? stands, for ‘Cess’ stands for Goods and Services Tax (Compensation to States)”;
15. In the said rules, in FORM GST PMT-06, - e-Payment{ “(This will include all modes of e-payment such as. CC/DC and net banking, Taxpayer will choose one of this)”
(a) Under the heading Mode of. Payment (relevant part will become active when the particular mode is selected) for the portion. starting with and ending with “Note: Charges to be separately paid by the person making payment.’, the following shall be substituted, namely: - e-Payment{ “ :
(This will include~ all modes of: .epayment such as CC/DC, net banking Over the Counter (OTC)1 IMPS Bank (Where cash or instrument is proposed to and UPI. Taxpayer will choose one of [be deposited) this) 4 Details of Instrument Cash 0. Cheque (1 | Demand Draft 0 NEFT/RTGSEI Remitting bank :
Beneficiary name GST Beneficiary Account Number (CPIN) <CPIN> Name of beneficiary bank Reserve Bank of: India Beneficiary Bank’s Indian Financial System Code (IFSC) IFSC of RBI Amount Note: Bank Charges, if any, shall be paid separately to the bank by the person making paymerit.
IMPSC!
Remitting bank Beneficiary name GST Beneficiary Account Number (CPIN) <CPIN> Name of beneficiary bank <Selected Authorized Bank> Beneficiary Bank’s Indian Financial System Code (IFSC) .SIFSC of selected Authorized Bank > | Amount Note: Bank Charges, if any, shall be paid Separately to the bank by the'person making payment, ‘ (b) in the Table under the heading Paid Challan Information, for the words, letters and brackets “Bank Reference. No. (BRNVUTR”, words, letters and brackets “Bank Reference No. (BRNVUTR/RRN” shall be substituted;
g 16: In the said rules, in FORM GST PMT-07, in the Table, “NEFT/RTGS” a
(a) against serial number 6, in the third column, for the following, shall be inserted, namely: - “NEFT/RTGS | IMPS” 1 Ln
(b) after serial number 10 the following serial number and entries shall be inserted, namely: - “10A. Retrieval Reference Number (RRN) ~ IMPS.”;
"17, In the said rules, in FORM GST PMT-09, -
(a) for the brackets, words and figures “/See rule 87/73)]”, the brackets, words and figures “{See rule 87(13) and 87(14)]” shall be substituted;
§
(b) in the Table, after serial No. 4, following serial number and entries shall be inserted, namely: - [ “4A. GSTIN of transferee on the same PAN”;
(c) Under the heading Instructions, after paragraph 5, following paragraphs shall be inserted, namely: - “(6) Amount available in cash ledger under CGST / IGST head can be transferred to any other taxpayer registered on the same PAN under CGST/IGST head, if required.
(7) Amount shall not be allowed to be transferred if unpaid liability exists in the Electronic Liability Register of the transferor.”;
18, In the said rules, in FORM-GST-RFD-01, -
(a) in Statement-3, in the Table, under the heading Shipping bill/Bill of export, after column 9, the following column shall be inserted, namely: - “FOB value oar
(6) after Statement-3A, the following statement shall be inserted, namely: - “Statement-3B [rule 89 (2) (ba)] ll Refund Type: Export of electricity without payment of tax (accumulated ITC) $l. Invoice/Document Details . REA Details Tariff per Unit in Units Value of No. [Type of No. | Date Energy Generating | Period | Ref. | Date Scheduled | Rs..(As per exported electricity Document exported | Station No. Energy agreement) (Lower of'cl. exported in Rs.
(Units) Exported No 5 and 10) (1x 12) (Units) l 2 3 4 5 6 7 8 9 Lo 11 12 13
19. In the said rules, FORM GST RFD-10 B shall be deemed to have been omitted with effect from the 1"day of July, 2019.
(Nitin*Ramesh Gokarn) Pramukh Sachiv