Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provisions of clause (3) af Article 348 of the Constitution, the ‘Govemor is pleased to order the publication ofthe following English translation of Government notification NoKA.NI-2- 1359 /XI9(42V/17-U.P.G TY Rules-2017-Order-45}-2017: dated:
Sepiember 20, 2017.
NOTIFICATION 359/X1-9(42)/17-U.P.GST Rules-2017-Onder(45)-2017 Lucknow: Dated: September 20, 2017 {mn exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.t 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 = ‘THE UTTAR PRADESH GOODS AND SERVICES TAX(FOURTH AMENDMENT) Short title ane ment Amendment of rule 117 Amendment of rule 119 RULES, 2017
1. (1) These rules may be called the Uttar Pradesh Goods and Servives ‘an (Fourth Amendment) Rules. 2017.
(2) Save as otherwise provided in these rules, they shall come into lovee on such date as the State Government may. by notification inthe Official Gavette. appoint,
2. Inthe Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred 10 as the in rule 117. in sub-rule (I) the words “of eligible duties and taxes as defined in Explanation 2 of sub-seetion(2) of section 140” shall be omitted and be said ru deemed to have been o1 itted with effect from Ist uly, 2017,
3. Inthe said rules, in rule 119:-
(a) in the heading, for the words “prineipal and job-worker”. the wonls “principal and job-worker or agent™ and
(b) for the words and figures “the provis and figure “the provisions of section 14 or sub-section (14)" section 14", the words shall be substituted and be deemed to have been substituted with effect from Ist July. 2017.
Amendment 4, Inthe said rules for rule 122. the following rule shall be substituted and be deemed to of rule 122 have been substituted with effect from Ist July, 2017, namely:~ “122. Constitution of the Authority.-The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and ‘Tax Rules. 2017 ‘Amendment 5. Inthe said rule, for rule 123, the following rule shall be substituted and be deemed 10 orale 123, have been substituted with effect from Ist July, 2017, namely:- “123. Constitution of the Standing Committee and Screening Committee, ‘The constitution of the Standing Committee and Screening Committee shall be in accordance with the provisions of rule 123 of the Central Goods and Services, ax Rules, 2017, ‘amendment 6, Inthe said rules, for rule 124, the following rule shall be substituted and be deemed to of rule 124 have been substituted with effect from Ist July, 2017, namely:~ “124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman ‘and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017" ‘Amendment 7, In the said rules, for rule 125, , the following rule shall be substituted and be deemed 1 of rule 125 have been substituted with effect from Ist July, 2017, namely:= 125, Secretary to the Authority.-The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Ceatral Goods and Services Tax Rules, 2017."
Amendment 8. In the said rules, for rule 126, , the following rule shall be substituted and be deemed to ofrule 125 have been substituted with effect from Ist July, 2017, namely:= Amendment of rule 137 ‘Amendment of rule 138
9.
10.
“126. Power to determine the methodology and procedure.-Ihe power 19 determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services ‘Tax Rules, 2017."
In the said rules. for rule 137, the following rule shall be substituted and be deemed to have been substituted with effect from Ist July, 2017, namely:= “137. Tenure of Authority.-The tenure of the Authority shall be in accordance With the provisions of rule 137 of the Central Goods and Services Tax Rul
2017."
In the said rules, for rule 138, the following rule shall be substituted, namely:= “138. Information to be furnished prior to commencement of movem and generation of e-way of goods (Every registered person who causes movement of goods of consignment value ‘exceeding fifty thousand rupees— 0 Gi) for reason other than supply: or relation t a supply; oF Gi) duet inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the Said goods in Part A of FORM GST EWB-01. electronically, on the common portal
(2)Whete the goods are transported by the registered person as a consignor or the recipient of supply as the consignee. whether in his own conveyance or a hired ane oF by railways or by air or by vessel, the said person or the recipient may generate the eway bill in FORM GST EWB-OF electronically on the coranion portal after furnishing information in Part B of FORM GST EWB-O1.
3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed ‘ver fo & transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB.01.
Provided that the registered person or, as the ease may be, the transporter may.
athis option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through & transporter, he of the transporter may, at their option, generate the e-way bill in FORM GST EWB-O1 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignot to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01,
Explanation 1.— For the purposes of this sub-rule, where the goods ate supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencentent of movement of goods.
Explanation 2The information in Part A of FORM GST EWB-O1 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel
(4) Upon generation of the e-way bill on the common portal, 2 unique e-way bill ‘number (EBN) shall be made available to the supplier, the recipient and the transporter fon the common portal
(3) Any transporter transferring goods ftom one conveyanee to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-vay bill on the common portal in FORM GST EWB- o1
Provided that where the goods are transported for a distance of less than ten kilomettes within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance ‘may not be updated in the e-way bill (©) After e-way bill has been generated in accordance with the provisions of subrule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in espect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02maybe generated by him on the said common portal prior to the movement of goods,
(7) Where the consignor or the consignee has not generated FORM GST EWB-O1 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupecs, the transporter shall generate FORM.
GSTEWE-O1 on the basis of invoice or bill of supply oF delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods,
(8) The information furnished in Part A of FORM GST EWB-OI shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1
Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-O1, he shall be informed electronically, if the mobile ‘number or the ¢ mail is available,
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or ate not transported as per the details furnished in the e-way bill, the e= way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner. within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance wit the provisions of rule 138B.
(10) An e-way bill oF a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, forthe distance the goods have to be transported, as mentioned in column (2) Table [Distance Validity period @ i) 1 Upto 100 km ‘One day i Forevery 100 km or part | One additional day thereof thereafter
Provided that the Commissioner may, by notification, extend the validity period of e- ‘ay bill for certain categories of goods as may be specificd therein:
Provided further that here, under circumstances of an exceptional nature. the goods cannot be transported within the validity period of e-way bill, the transporter ‘may generate another e-way bill afier updating the details in Part B of FORM CSTEWB-O1
Explanation —For the purposes ofthis rule, the “relevant date” shall mean the date on ‘which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.
(11) The details of e-way bill generated under sub-rule (1) shall be made avaiable to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill
(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to hhim on the common porta, it shall be deemed that he has accepted the said details
(13) The e-way bill generated under rule [38 of the Centeal Goods and Services Tax rules oF Goods and Services Tax rules of any other State shall he valid inthe State
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be enerated— (@) where the goods being transported are specified in Annexure:
(b) where the goods are being transported by a non-motorised eonveyance:
(©) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d)__in respect of movement of such goods and within such areas in the State and for values exceeding such amount as the Commissioner of State Tax. in consultation with the chief Commissioner of Central Tax may notify.
Explanation, » The facility of generation and cancellation of e-way bill may also be made available through SMS.
ANNEXURE (See rule 138 (14)] . | Chapter or Description of Gods No, | Heading or sub- | heading or | Tortfitem | _ | wa 8) ‘1 [ono | ve aes, mules and nines
2. | o1m2 [ve bovine animals i i Live swine Live sheep and goat ‘ ultry, that isto say, fowls of the species G | domesticus, ducks, geese, turkeys and guinea fowls.
1 ‘Other ve animal suen 361 Te [ Mest af bovine animals, fresh and cilied, ‘eat of bovine animals rorn other than ozen and put [pin ntscontiners) eat of swine, kes, chiled or frozen father that frozen and pt up mun containers] Wat of sheep or gots, fresh, chiled or oven Tl than frozen and put upinumts containers TE] 0205) West of horses ases, mules or Hnnies, fev, chilled or _____|froren other than froren and gut up in units containers TE. | 0206 | kabel of bovine animals, swine, seep, goats, horses, asses, mules orhinies, resh chilled or Frozen {other shan frozen and put up nut containers) TS | 0207 Meat and edb oa ofthe poultry of heading 0105, fresh, chile or ozenfotherthan frozen and put up in [S| Chapteror Descrpton of Goods 1 No | Heading or ‘ube heading or Tariftitem _ @)_ oy | (0208 | Other meat and edible meat ofl, fresh chilled or Wozen | | fother than frozen and put up in units containers) 0209! Pig fat, fre of ean meat, and poultry fat, not endered 7 os fotherthan put up in unit containers} | ono than frozen and put for otherwise extracted, fresh, chilled or frozen lother ‘unit container) ig ft, fee of lean mest, nd poultry fat, nat rendered or otherwise extracted, salted, in brine, dried or smoked smoked; edible flours and meals of meat or meat offal other than put up in unit containers 8 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state fother than goods falling under Chapter 3 and attracting 2.5%) ‘Meat and edible meat offal salted, n brine, dried or | (as, 8 a Live fish, Fish, fresh or chilled, excluding fh filets and ather fish meat of heading 020% 1 Fish filets and other fh meat (whether or not minced) fresh or chile.
FD ‘Crustaceans, whether in shell or not, lve, fresh or chilled;
‘crustaceans, in shel, cooked by steaming or by boiling in water tive, fresh ar chilled ‘0307 ‘Molluscs, whether in shell oF not, lve, fresh, chilled;
‘aquatic invertebrates other than crustaceans and molluscs, ive, fresh or chilled.
2 ‘808 “Aquatic invertebrates other than crustaceans and molluscs, ive, fresh or chilled ‘oar Fresh milk and pasteurised mill including separated milk, milk and cream, not concentrated nor containing added ‘sugar or other sweetening matter, excluding Ultra High “Temperature (UHT) milk Butter milk 23, | Natural Roney, other than put up in unk container and bearing a registered brand name
30. | 0501 | Human hair, unworked, whether or not washed scoured; waste of human ha wm Ose ‘All goods Le. Bones and horn-cores, unworked, ee simply prepared fou nt cut to shape), treated with eid = Chapter or | Description of Goods Heading or heading or 1 Tariff item a ‘or gelatinised; powder and waste ofthese products G5 [Semen including or ‘All goods ie. Hoof meal; horn meal; hooves, laws, nals id beaks; antlers ensem@n Ee oe ey Bonar cline caller | | Potatoes, fresh or chilled.
Tomatoes, fesh oF chilled.
‘Onions, shallots, garlic, leeks and atherallaceous _| vegetables, fresh or chilled Cabbages, caulilowers, kohrab, ale and similar edible brassicas, fresh or chilled | [Lettuce (Lactuea sativa) and chicory (Cicharium pp), fresh or chilled, Carrots, tumips, salad beetroot, sally, celeriac, radishes | and similar edibie roots, fresh or chilled Cucumbers and gherkins fresh or chiled——_ Leguminous vegetables, shelled or unshelled, fresh or chilled Other vegetables, fresh or chilled Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, Dried leguminous vegetables, shelled whether arnt skinned or spit !
‘Manioc, arrowrost,salep levusalem arichokes, sweet | potatoes and similar roots and tubers with high starch or Inulin content, fresh or chilled sago pith Coconuts, fresh or dried, whether or not shelled or peeled ‘Brazil nut, Fresh, whether of not shelled or peeled Other ruts, Ober ut, fresh such as Almonds, Hazes) ‘or fibers (Coryius spp}, walnuts, Chestnuts (Castanea pps), Pistachios, Macadamia nuts, Kola nats (Cola spp), Areca nuts, fresh, whether or not shelled or peeled Bananas, including plantains, fresh or dried ‘ates, figs, pineapples, avocados, euavas, mangoes and mangosteens, fresh Citrus frit, suchas Oranges, Mandarins (including tangerines and satsumas); clementines, ilkings and sinvlar crus hybrids, Grapefruit, including pomelos, |
3. | Chapter or Description of Goods No. | Heading or Subheading or Tariffitem _ 4 a oa, Crus laifoo, esh ‘Melons {including watermelons) and papaws (papayas), fresh ‘Aowles pears and eines, rsh {and sloes,fres ‘Apricots, cherries, peaches including ne@tarines), alums | ‘Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberres, cranberries bilberries and ‘other fruits ofthe genus vaccinium, Kiwi fruit, Durans, Persimmons, Pomegranates, Tamarind, pata (chico), CCustard-apole (ata, Bore, Lich fresh. __ Algood feed aualty Unprocessed green leaves of tea Pee! of citrus fruit or melons (including watermelons), | fresh Coffee beans, not roasted ‘Seeds of anise, badian, fennel, coriander, cumin or carry ner ras ot eed uae 4 | BSi077 0 | Fresh eng, eer han processed fern + [090 3010 [Fresh turmer other an processed form S| S001 | Wheat and mes [ther an these pt op cv consine’ and ening a egiefed bod rama G6] itt teat ha hoe pura en cone a bearing a registered brand name} | 7 {aaa | sateen tse pu up a canoer and —| Reig gated tae ae GH | — SOE] Oats other tan tose pt up nw antinarand jeoiysreganeienden) G8 | 065 —| Mave (or fie than those po upon oar [* | andeatogoreptered band rare] 7 Tics ote than those ut op en conti ond” pot _bearing 2 registered brand name} 7h Sram shar Tote wa Cece po a it nine _| tnt beargavogered brand are) or 7a | 65 Socket niet and canary sce eter cain ar Inwar,Boy,taglfther irr hate eau nan E eee | 7A | 01 | Wheat ores four ater than the put up ni container | bearing a registered brand nar 3 | chepter or Description of Goods No. Heading or | Sub ' heading or | | tanto | os oll “aL a) a) | 74. | 4102 | Cereal fours other than af wheat or mesin, [maize cor flour, Rye for, te fother than those put up inant __| container and bearing a tepstered brand name]
75. [1403 | Cereal grots, meal and ples (other than those pul up in unit container and bearing 2 registered brand name) —_ Tada} ‘Cereal rains hulled —— 1105 Four, of potatoes [other than tose put ub noni __| container and bearing a vegistered brand mame) 7% | “Wi06 | Four, ofthe dries teguminous vegetables of eating) (0713 (pulses) other than guar mea! 1106 1010 and guar | ‘gum refined split 1106 10 50), of sago or of roots or | ‘bers of heading 0714 o of the products of chapter 8 ie of tamarind, of singods, mango flour, et. (ater than ‘those put up in unt containers and bearing a epstered - band name} | | 3 | An goods of seed quality 4 80. 3201 | Soya beens, whether or not broken of eed gaily.
Bi. | 1202 | Ground-nuts, not rasted or otherwise cooked, whether” | ‘or not shelled or broken, of seed quality. 9 | 2_|T2D4_ Linseed whether or not broken, of seed quality, #3. | 1205 | Rape or cole seeds, whether or not broken of seed quai. = 1206 | Sunfiower seeds, whether or not broken, of 86d aualiy 1207 | Other ol seeds and oleaginous fut (.e. Palm nuts and eels, cotton seeds, Castor ol see0s, Sesarnum seeds, ‘Mustard seeds, Safower(Canthamustinctorus) seeds, Melon seeds, Poppy seeds, Alas, Mango Kernel, Niger Seed, Kokam) whether or not broken, of seed quality. | [S515 sees, rit and spores, ofa kind used for sowing.
[27 [1210 —[ Wop cones, rsh st 88.| 1211 | Plants and parts of plants (ncoding seeds and frat), ofa | kind used primantyn perturery, In pharmacy orfor | LU ___| inset, unger smitar purpose, resh orci.
G9. [212] Locust beans, seaweeds and other alae, sugar beet and Jas | sugarcane, fesh or chiled cy ‘Cereal straw and husk, unprepared, whether oF nat chopped, ground, pressed orn the form of pellets S| TRH | Swedes, mangods, fodder rots, hay, lcere (alfa), | lover, Sainfot, forage kale, pines, vetches and similar forage products, whether or natin the orm of pees Lae and Shine
8s. | Chapter or ~ Deseription of Goods No. | Heading or ‘Sub:
heading or
(a) a —
93. | 0 | Betel leaves se 94, Jaggery of all types including Cane Jaggery (gu) and Palmyraaggery _ Pauffed rice, commonly known as Mus, fattened or beaten rice, commonly known as Chia, parched rce, commonly known as kho, parched paddy or rie coated it sugar of gur, commonly known as Murki %, (e. Pappad (57, Bread (branded or otherwize), except pinza bread 38, Water [other than aerated, mineral, purified, distiVied, medicinal, ion, battery, de-mineralzed and water sold in sealed container) es 38, | 7201 — | Nor-alcohole Tod, Neer incudng date and pan neers 100, 22029050 | Tener can watchin gut upinunt coin | and bearing aresitered brand ane TOL 7302, 2308, | Aquat feed including shri feed and prawn fed, | 2305, 2306, | pouty feed and cattle feed including grass hay and 2308, 2209 | straw, supplement andhuskof pulses, concentrates additives wheat an and de-oled cake 02 | 2501 | sat, alltypes a
103. | 2835, Dicalcium phosphate (DCP) of animai feed grade 3006 [Al types of contraceptives ‘All goods and organic manure [other ontaners and bearing a registered brand name} 167,| 3308 | Kaj other than kaj perc sticks), Kumnkum Bind, Sind, Ata [108,335 —| municipal waste, sewage aude, 109, 3926 | Plastic bangles
10. “4014 —| condoms and contraceptives [214.7 Adon [Firewood or fuelwood 412./“a40x | Wood charcoal (including shell or nat charcoal), whether or not agglomerated 713, | 48027 | Juda, Nonjuica! stamp papers, Court fee aries | 4907, | when sold by the Government Treasures or Vendors authorised by the Government Tia} —a8i77 | Postal items, tke envelope, Post card et, so by 4207 | Government _| [Sc / 4807 [Rupee notes when sold tothe Reserve Bankof india |S] chasterar | beserpton of eau —— No | Hoang or ‘ube beating or Tori tem a) (2) 8) 116;| 4907 ~ | Cheques, foe ori Book orm [a7 [401 [Printed boos, nudng Baile Boake 18, | 4902 — | Newapaper journals ad periodicals, whether or at iluseated or ontaining averting materi or oburng books ‘Maps and hydrographic or similar charts of all Kinds, incloing tases wall maps, topograghca plans and [a 120 [BRE] S601 [Snore cieon aera Sika i | Wot needa orconieg———— Fo eee tal a ToT Wise aT sional ine sreaine isa nar — Pes ap eaten — jute fires, raw or processed but nat Spun Coconut, cirfiore _ tin tonal Fag Tino Me otal OTS wee torn pl od lying eal [Seeger ea a ET) Agni ee neil rmaar tol orres tan ouns wehes tees eas ett Dele ent 8 ale ots ba ws ee fants oy ecsuereue prom try Uns et \ Tiger nr es rege eons comer get throne ed sed morte, horror fee 736,| Tag — ane aia ——_—
137.| 8446 | Handloom [weaving machinery) — —_ 138, 6600605] Speco (needy sali) and sbortal afd Scontocsie | Parts of goods of heading 8801 Netingats = aes SRT = af com Nae oa RED g [ae pera ra tals as,
140.
Mai.