Notification_no_1168 Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2017
Jurisdiction	State of Uttar Pradesh
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

ve g) Uttar Pradesh Shasan SansthagatVitta, KarEvamNibandhanAnubhag-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.NI.-2- 1168 /XI-9(42)/17-U.P.GST Rules-2017-Order-(49)-2019 dated August 06, 2019:- .

NOTIFICATION No.-KA.NL-2- 1 168 /X]-9(42)/1 7-U.P.GST Rules-2017-Order-(49)-2019 . Lucknow: Dated: August 06, 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 (Thirtieth Amendment) Rules, 2019 Short title and | 1. | (1) These rules may be called the Uttar Pradesh Goods and Services Tax commencement (Thirtieth Amendment) Rules, 2019.

(2) Save as provided otherwise, they shall-come into force with effect from the date of their publication in the Gazette.

Insertion 2. | In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as of rule 10A the said rules), after rule 10, the following rule shall be inserted, namely: - “10A. Furnishing of Bank Account Details.-After a certificate of registration in FORMGSTREG-06 has been made available on the common portal and a Goods | and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section.39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.”.

Amendment of | 3. | In the said rules, in rule 21, after clause (c), the following clause shall be inserted, rule 21 namely:- “(d) violates the provision of rule 10A.”.

Insertionof 4. |In the said rules, after rule 32, with effect from the 1° day of July, 2019, the rule S2A following rule shall be inserted, namely: - .“32A. Value of supply in cases where Kerala Flood Cess is applicable.-The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess.”.

Amendment of rule 46 In the said rules, in rule 46, after the fifth proviso, with effect from a date to be notified later, the following proviso shall be inserted, namely:- “Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the tax invoice shall have Quick Response (QR) code.”.

Amendment of rule 49 In the said rules, in rule 49, after the third proviso, with effect from a date to be notified later,the following proviso shall be inserted, namely:- “Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the bill of supply shall have Quick Response (QR) code.”.

Amendment of rule 66 . In the said rules, in rule 66, in sub-rule (2),-

(a) for the words, letters and figures “suppliers in Part C of FORM GSTR-2Aand FORM-GSTR-4A” the word “deductees” shall be substituted;

(b) the words “the due date of” shall be omitted;

(c) after the words, letters and figures “FORM GSTR-7” the words “for claiming the amount of tax deducted in his electronic cash ledger after validation” shall be inserted.

Amendment of rule 67 In the said rules, rule 67, in sub-rule (2),-

(a) the words, letters and numbers “in Part C of FORM GSTR-2A” shall be omitted;

(b) the words “the due date of” shall be omitted;

(c) after the words, letters and figures “FORM GSTR-8” the words “for claiming the amount of tax collected in his electronic cash ledger after validation” shall be inserted.

Amendment of rule 87 . In the said rules, in rule 87,-

(a) in sub-rule (2), the second proviso shal! be omitted.

(b) in sub-rule (9),-

(i) the words, letters and figures “in FORM GSTR-02” shall be omitted;

(ii) the words and figures “in accordance with the provisions of rule 87” shall be omitted; |

(c) after sub-rule (12), with effect from a date to be notified later,the following subrule shall be inserted, namely:- “(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GSTPMT-09.”.

Amendment of | 10. | In the said rules, in rule 91, in sub-rule (3), with effect from a-date to be notified later, rule 91 at allthe places where they occur, for the words “payment advice”, the words “payment order” shall be substituted.

Amendment of | 11. | . In the said rules, in rule 92, with effect from a date to be notified later,- rule 92 (a) in sub-rule (4), at allthe places where they occur, for the words “payment advice”, the words “payment order” shall be substituted;

(b) in sub-rule (4), after the words “application for refund”, the words “on the basis of a consolidated payment advice” shall be inserted;

(c) after sub-rule (4), the following sub-rule shall be inserted, namely:- “(4A) The Uttar Pradesh Government shall disburse the refund based on. the consolidated payment advice issued under sub-rule (4).”;

(d) in sub-rule (5), for the words “ an advice”, the words “a payment order” shall be substituted. .

Amendment of | 12. | In the said rules, in rule 94, with effect from a date to be notified later, for the words rule 94 “payment advice”, the words “payment order” shall be substituted.

Insertion of | 13. | . In the said rules, after rule 95, the following rule shall be inserted,with effect from rule95A inward supply of such goods.

the 1“ day of July,2019, namely: - “95A.. - Refund of taxes to the retail outlets established in departure area of an international Airport beyond. immigration counters making tax free supply to an outgoing international tourist.-

(1) Retail outlet established in departure area of an international airport, beyond the immigration counters, supplying indigenous goods to an outgoing international tourist who is leaving India shall be eligible to claim refund of tax paid by it on

(2) Retail outlet claiming refund of the taxes paid on his inward supplies, shall furnish the application for refund claim in FORM GST RFD- 10B on a monthly or quarterly basis, as the case may be, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

(3) The self-certified compiled information of invoices issued for the supply made.

during the month or the quarter, as the case may be, along with concerned purchase invoice shall be submitted along with the refund application.

(4) The refund of tax paid by the said retail outlet shall be available if-

(a) the inward supplies of goods were received by the said retail outlet froma registered person against.a tax invoice;

(b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax;

(c) name and Goods and Services Tax Identification Number of the retail outlet is mentioned in the tax invoice for the inward supply; and

(d) such other restrictions or conditions, as may be specified, are satisfied.

(5) The provisions of rule 92 shall, mutatis mutaridis, apply for the sanction and payment of refund under this rule.

Explanation.- For the purposes of this rule, the expression “outgoing international tourist” shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.”.

| Amendment of rule 128

14. In the said rules, in rule 128,-

(a) in sub-rule (1), after the words “receipt of a written application,” the words.“or within such extended period not exceeding a further period of one month for reasons to be recorded in writing. as may be allowed by the Authority,” shall be inserted;

(b) in sub-rule (2),- i. after the words “All applications from interested parties on issues of local nature” the words, “or those forwarded by the Standing Committee” shall be inserted;

ii. after the words “the State. level Screening Committee and the Screening Committee shall,” the words “within two months from the date of receipt of a written application, or. within. such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority,” shall be inserted. .

| Amendment of rule 129

15. In the said rules, in rule 129, in sub-rule (6), for the word “three” used in the phrase “shall complete the investigation within a period of three months”, the word “six” shall be substituted. , Amendment of rule 132

16. In the said rules, in rule 132, in sub-rule (1), before the words “Director General of Anti-profiteering” the word “Authority,” shall be inserted.

Amendment of rule 133 17. In the said rules, in rule 133,-

(a) in sub-rule (1), for the word “three” the word “six” shall be substituted;

(b) after sub-rule (2), the following sub-rule shall be inserted, namely:- “(2A)The Authority may seek the clarification, if any, from the Director General of.

Anti Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-rule (1).”;

(c) in sub-rule (3), in clause (c), after the words “fifty per cent. of the amount 4 C determined under the above clause”, the words “along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of deposit of such amount” shall be inserted;

(d) in sub-rule (3), in the Explanation, after the words“the expression, “concerned State” means the State”, the words, “or Union Territory” shall be. inserted;

(e) after sub-rule (4), the following sub-rule shall be inserted, namely:- “(5) (a) Notwithstanding anything contained in sub-rule (4), where upon receipt of the report of the Director General of Anti-profiteering referred to in sub-rule (6) of rule 129, the Authority has reasons to believe that there has been contravention of - the provisions of section 171 in respect of goods or services or both other than those covered in the said report, it may, for reasons to be recorded in writing, within the time limit specified in sub-rule (1), direct the Director General of Anti-profiteering to cause investigation or inquiry with regard to such other goods or services or both, in accordance with the provisions of the Act and these rules.

(b) The investigation or enquiry under clause (a) shall be deemed to be a new investigation or enquiry and all the provisions of rule 129 shall mutatis mutandis apply to such investigation or enquiry.”.

Amendment of | 18. | . In the said rules, in rule 138, in sub-rule (10),- rule 158 (a) in the Table, in column (3),against serial no. 1 to serial no. 4, after the words “Over Dimensional Cargo”, the words “or multimodal shipment in which at least one leg involves transport by ship” shall be inserted;

(b) after the second proviso, the following proviso shall be inserted, namely:- “Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.”. .

Amendment of | 19. | In the said rules, in rule 138E, in sub-clause (a),- rule 1585 (a) after the words “being a person paying tax under section 10” the words and figures “or availing the benefit of notification of the Government of Uttar Pradesh,No.KA.NI.-2-810/X1-9(47)/17-U.P.Act-1-2017-Order-(38)-2019 dated

28.05.2019 02/2019 shall be inserted;

(b) for the word “returns” the words, letters and: figures “statement in FORM GSTCMP-08” shall be substituted;

Amendment of | 20. | In the said rules, in FORM GSTREG-01, in the Table appended to “List of FORM GSTREG-01 Documents to be uploaded”, against serial no. 4, in the heading, after the words “Bank Account Related Proof’, the words“, where details of such Account are furnished:” shall be inserted.

Amendment of | 21. | . In the said rules, in FORM GSTREG-07, in PART-B, after entry 12, the following FORM entry shall be inserted, namely:- GSTREG-07 “12A. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by . the applicant (Upto 10 Bank Accounts to be reported) oO etails of Bank Account 1 Account Number Type of |. IFSC Account Bank Name Branch Address | To be auto-populated (Edit mode) Note-Add more bank accounts”. , Amendment of | 22. | . In the said rules, in FORM GSTREG-12, after entry 12, the following entry FORM shall be inserted, namely:- GSTREG-12 “13, Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account | Account Number Type of IFSC Account Bank Name Branch Address | To be auto-populated (Edit mode) Note-Add more bank accounts”.

Amendment 23. | . In the said rules, for FORM GSTR-4, the following form shall be substituted, ofFORM GSTR- 4 namely:- 23“FORM GSTR-4 [See rule 62] Return for financial year of registered person who has opted for composition levy or availing benefit of notification No.KA.NJ.-2-810/X1-9(47)/17-U.P.Act-1-2017-Order-(38)- 2019 dated 28.05.2019 Year P| tf | L, GSTIN PEELE E ETT TET

(a) | Legal name of the registered person <Auto>

(b) | Trade name, ifany _ <Auto>

3. | (a) | Aggregate turnover in the preceding Financial Year (Auto populated)

(b) | ARN <Auto>(after filing)>

4.Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN Invoice details Rate| Taxable Amount of tax Place of of value supply supplier — | (Name of State/UT) No. |Date. | Value Integrated | Central State/UT Tax] CESS Tax Tax 1 2 3 4 5 6 7 8 9. 10 I

4A. Inward supplies received froma registered supplier (other than supplies attracting reverse charge)

4B. Inward supplies received from a registered supplier (attracting reverse charge)

4C. Inward supplies received from an unregistered supplier LE EET | | | | | |

4D. Import of service Co

5. Summary of self-assessed liability as per FORM GSTCMP-08 (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) , Sr. Description Value Amount of tax No. Integrated | Central | State/UT | Cess tax tax tax I 2 2 3 4 5 - . 6 7

1. Outward supplies <Auto> <Auto> <Auto> | <Auto> <Auto> (including exempt supplies)

2. Inward supplies attracting | <Auto> <Auto> <Auto> |.<Auto> <Auto> reverse charge including import of services

3. Tax paid (1+2) <Auto> <Auto> <Auto>, | <Auto> <Auto> 4, Interest paid, if any <Auto> <Auto> <Auto> | <Auto> <Auto>

6. Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year (Net of advances, credit and debit notes and any other adjustment due to amendments etc.)

7. TDS/TCS Credit received GSTIN of Deductor /e- | Gross Value Amount commerce operator Central Tax State/UT Tax L 2 3 4

8. Tax, interest, late fee payable and paid Sr. | . Type of. Tax Tax Amount.|- Balance Interest | Interest Late Late.

2. Central <Auto> “<Auto> | <Auto> tax .

3. State/UT <Auto> <Auto> | <Auto> tax 4, Cess <Auto> <Auto> <Auto>

] 2 3 4 5 6 7

(a) Integrated tax

(b) Central Tax

(d) Cess Bank Account Details (Drop Down) | Verification I hereby 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 therefrom.

Signature of Authorised Signatory Place Name of Authorised Signatory Date Designation /Status Instructions:-

1. Terms used:

(a) GSTIN: — Goods and Services Tax Identification Number

(b) TDS: Tax Deducted at Source

2. The details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of April following the end of such financial year.

3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated.

4. Table 4 to capture information, on a consolidated basis, related to inward Supplies, rate-wise, GSTIN wise:

(i) Table 4A to capture inward supplies from registered supplier other than those attracting reverse charge;

(ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge;

(iii)

(iv) Table 4C to capture supplies from unregistered supplier;

Table 4D to capture import of services.

5. Table 5 to capture details (and adjustments thereof) of outward supplies (including exempt supplies) and inward supplies attracting reverse charge including import of services as declared earlier in FORM GSTCMP-08 during the financial year.

6. TDS/TCS credit received from deductor/e-commerce operator would be auto-populated in Table 7.” Amendment of FORM GSTR-9

24.

. In the said rules, in FORM GSTR-9,-

(a) in the Table, in serial no. 8, in column 2, in row C, for the words and figures “to September, 2018”, the figures and word “2018 to March 2019” shall be substituted;

(b) in the Table, in Pt. V, in column 2,in the heading, for the words and letters “previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier”, the letters, figures and words “FY 2017-18 declared in returns between April 2018 till March 2019” shall be substituted;

(d) in instructions,in serial no. 4, after the sentence ending with “declared in this part.”, the following words, letters and figuresshall be inserted, namely:- “It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-I and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.” ;

(e) In the instructions, in serial no. 5, in the Table,in column 2,-

(i) against serial no. 8A, after the words, letters and figures “corresponding suppliers in their FORM GSTR-1.”, the followingwords, letters and figures shall be inserted, namely:- “It may be noted that the FORM GSTR-2A generated as on the 1° May, 2019 shall be auto-populated in this table.”;

(ii) against serial no. 8C, for the words*to September 2018”, the figures and words “2018 to March 2019" shall be substituted;

(f) in the instructions, in serial no. 7,-

(i) for the words, letters, brackets and figures “of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier”, the words and figures “between April 2018 to March 2019” shall be substituted;

(ii) in the Table, in column 2- (A) against serial no. 10 & 11, for the words“to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier”, the figures and words “9018 to March 2019” shall be substituted;

(B) against serial no. 12, for the words“to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier”, the figures and words “2018 to March 2019” shal! be substituted;

(C) against serial no. 13, for the words“to September’ of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier”, the figures and words“2018 to March 2019” shall be substituted.

Insertionof 25. | In the said rules, after FORM GSTPMT -07, with effect from a date to be notified FORM | later, the following form shall be inserted, namely:- GSTPMT— 09 66 Transfer of amount from one account head to another in electronic cash ledger FORM GSTPMT -09 [See rule 87(13)] lL. GSTIN

2.0 (a) Legal name <Auto>

(b) Trade <Auto> name, if any

3. ARN

4. Date of ARN

5. Details of the amount to be transferred from one account head to another (Amount in-Rs.)

Amount to be transferred from Amount to be transferred to Major head Minor | Amount | Major Minor Amount head available | Head head transferred 1 2 3 4 5 6 <Central tax, Tax <Central Tax State/ UT tax, | Interest tax, Interest Integrated tax, |p enalty State / Penalty Cess> UT tax = Fee oe Fee Integrated Others tax, Cess> Others Total Total

6. Verification I hereby 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 therefrom.

Instructions -

Place Signature Name of Authorized Signatory Date Designation /Status Major head refers to - Integrated tax, Central tax, State/UT tax and Cess.

2. Minor head refers to — tax, interest, penalty, fee and others.

3. The form may be filled up if amount from one major / minor head is intended to be transferred to another major/minor head. Minor head for transfer of amount may be - same or-different.

4. Theamount from one minor head can also be transferred to another minor head undet the same major head.

5. Amount can be transferred from the head only if balance under that head is available at the time of transfer.

Amendment | 26. | In the said rules, in FORM GSTRFD-05, with effect from a date to be notified of FORM later,- GSTRFD-05 (a) in Line 3 for the word “Advice”, the word “order” shall be substituted;

(b) in Line 4 for the word “Advice”, the word “order” shall be substituted:

(c) in Line 6, for the words and letters “To <Centre>PAO/ Treasury/ RBI/ Bank”, the words and letters “To PAO, CBIC” shall be substituted.

Insertionof | 27. | . In the said rules, after FORM GST RFD - 10, with effect from the 1™ day of July, FORM 2019, the following form shall be inserted, namely:- GSTRFD- 10B Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets),

1. GSTIN:

2. Name:

3. Address:

4. Tax Period (Monthly/Quarterly) : From <DD/MM/YY>To <DD/MM/YY> FORM GST RFD-10 B [See rule 954]

5. Amount of Refund Claim: <INR><In Words>

6. Details of inward supplies of goods received and corresponding outward supplies:

DETAILS OF SUPPLIES Inward Supplies - _| Corresponding outward supplies GSTI Invoice details Rat | Taxab Amount of tax Invoice details N of e le . | No | HS | Qt | Val Integrat | Centr | Stat}'Ce | No. | HS | Qt | Taxab suppli value er / N y. | ue ed Tax | al e ss | / N y. |le Dat | Co - Tax |./U Dat | Co Value €. de T e de Tax

7. Refund applied for:

Central Tax | State/UT Tax Integrated Tax Cess Total <Total> <Total> <Total> <Total> =| <Total>

8. Details of Bank Account:

i. Bank Account Number ii. Bank Account Type iii. Name of the Bank iv. Name of the Account Holder/Operator Vv. Address of Bank Branch vi. IFSC vii. MICR

9. Declaration:

]____as an authorized representative of Name of Duty Free Shop/Duty Paid Shop — retail outlet) hereby solemnly affirm and declare that,-

(i) refund has not been claimed against any of the invoices. in respect of outward supplies submitted with this application.

(ii) the information given herein above is true and correct to the best of my knowledge and belief.

Date: Signature of Authorized Signatory:

Place: , Name:

Designation / Status Instructions:

1. Application for refund shall be filed on monthly/quarterly basis depending upon the: frequency of furnishing of return by retail outlets.

2. Application shall be made in respect of one inward supply invoice only once. Therefore, it is advised that refund shall be applied only for those inward supply invoices the goods received against which have been completely supplied.

Applicant should ensure that all the invoices declared by him have the GSTIN of the supplier and G2 the GSTIN of the respective Duty Free Shop /Duty Paid Shop (retail outlet) clearly marked on them.

4. Documents to be attached with the refund application:

a) Undertaking that all indigenous goods on which refund is being claimed have been received by the Duty-Free Shop/Duty Paid Shop (retail outlet);

b) Undertaking that the indigenous goods have been sold to eligible outgoing international tourist;

c). Copy of the returns for the period for which application is being filed.

” Amendment | 28. | In the said rules, for FORM GST DRC-03, the following FORM shall - be of FORM substituted, namely:— GSTDRC-03 oe “FORM GST DRC- 03 [See rule 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement

1. | GSTIN br n i i .2, | Name < Auto> /| 3. | Cause of payment << drop down>> Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)

4. | Section under which voluntary << drop down>> payment is made

5. | Details of show cause notice, if Reference No. Date of issue payment is made within 30 days of its issue

6. | Financial Year

7. | Details of payment made including interest and penalty, if applicable (Amount in Rs.)

8. Reasons, if any -

9. Verification- << Text box>> I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorized Signatory Name Designation / Status Date —”.

By Order, anny AparMukhyaSachiv

Notification_no_1168

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