Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 1m pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government notification no. KA.NI-2-| 29 /XLO42V17-U.P. GST Rules-2017-Orders ((e2}-2018 dated Januaty3e,2018 yTHEICATIO} RE XBVIT-UP.GST Rules-2017-Onder od. 2018 know: Dated: January %, 2018.
{hn exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (UP. Act no. 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 10 make the following rules with a view to amending the Uwar Pradesh Goods And Services ‘Tax Rules, 2017 ‘THE UTTAR PRADESH GOODS AND SERVICES TAX (TWELFTH AMENDMENT) RULES, 2018 Shorttte 1, (1) These rules. may be called the Uttar Pradesh Goods and and Services Tax (Twelflh Amendment) Rules, 2018,
(2) Unless otherwise specified, they shall be deemed to have come into force with effect from 29 December, 2017.
‘Amendment of 2, In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter ‘eels referred to as the said rules, in rule 17, after sub-rule (1), the following sub-rule shal be inserted, namely:- “(A) The Unique Identity Number granted under sub-rule (1) 10 a Person under clause (a) of sub-section (9) of section 25 shall be applicable to the territory of ndia.”;
amici! 3 In the said rules, in rule 19, after sub-rule (1), the following sub-rule cane: shall be inserted, name!
“QA). Notwithstanding anything contained in sub-rule (1), any Particular ofthe application for registration shall not stand amended with ‘effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in waiting and subject to such conditions as the Commissioner may, in the si order, specify."; ‘Amendment of 4. In the said rules, in rule 89, for sub-rule (4), the following sub-rules shall valet be substituted and be deemed to have been substituted with effect from 23% October, 2017, namely= “(A) Inthe case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (Act no. 13 of 2017), refund of input tax ‘credit shall be granted as per the following formula ~ Amendment of rule 95 5.
Refund Amount = (Tumover of zero-rated supply of goods + Tumover of zero-rated supply of services) x Net ITC +Adjusted Total Tumover here, (A) "Refinnd amount” means the maximum refund that is admissible;
(B) "Net TTC" means input tax credit availed on inputs and input services dui (C) "Tumover of zero-rated supply of goods" means the value of zero- tated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) "Tumover of zero-rated supply of services" means the value of zero- rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely: Zero-rated supply of services is the ageregate of the payments received during the relevant period for zero-rated supply of services and zero- tated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant. Period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period;
(©) "Adjusted Total tunover" means the tumover in a State or # Union terttory, as defined under clause (112) of section 2, excluding — (2) the value of exempt supplies other than zero-rated supplies and
(b) the turnover of supplies in respect of which refund is claimed tnder sub-rules (4) oF (4B) ot both, if any, during the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. KA.NI.-2-1696/X1.9¢42)/17-U,. GST Rules-2017-Order-(71) -2017 dated 16-11-2017, refund of input tax credit availed in respect of other inputs or input services used in making 2er0-tated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. KA.NI.-2-166¥/X1-9(15)/17-U1P. GST Rules-2017-Onler(73) 2017 sted. 16-11-20170r_ notification No. 41/2017-Integrated Tax (Rate) dated 23" October, 2017, or both refund Of input tax ereit, availed in respect of inputs received under the said notifications for export of goods and the input tax eredit availed in respect of other inputs ot input services to the extent used in making such export of goods, shall be granted."
In the said rules, in rule 95 ~ (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- “(1) Any person eligible to claim refund of tax paid by him on his 2 inward supplies as per notification issued under section $5 shall apply for refund in FORM GST RFD-10 once in every quarter, ¢lectronically on the common portal or otherwise, either directly oF through a Facilitation Centre notified by the Commissioner, along ‘with a statement of the inward supplies of goods or services or both in FORM GSTR-11 (©) in sub-rule (3), in clause (a), the words “and the price of the ‘supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any” shall be omitted;
‘Amendmentof 6. In the said rules, in rule 96 ~ rake (@) in the heading, afler the words “paid on goods”, the words “or services” shall be inserted and be deemed to have been inserted with effect from 23 October, 2017; (©) after sub-rule (8), the following sub-rule shall be inserted and be deemed to have been inserted with effect from 23 October, 2017, namely:= “(9) The persons claiming refund of integrated tax paid on export ofgoods or services should not have received supplies on which the ‘supplier has availed the benefit of notification No. KA.NI-2- 1696/X1-9(42)/17-U.P. GST Rules-2017-Order-(71) -2017 dated 16-11-2017 or notification No. KA.NL-2-1663/XI-9(15)/17-UP. GST Rules-2017-Order(73) -2017 dated 16-11-2017or notification No, 41/2017-Integrated Tax (Rate) dated 23rd October, 2017."; “former 7 Inthe said rules, for FORM GST REG-10, the following form shall be ee substituted, namely:- “Form GST REG-10 [See rule 14(1)} Application for registration of person supplying online information id data base aecess or retrieval services from a place outside India (0-4 person in India, other than a registered person, in india, iFany
(b) Emiail Address of the representative in India (©) Mobile Number of the representative in India (51) | (@ Permanent Account Number of the representative in India | | ‘Note: Relevant information submitted above is subject to online verification, where practicable: before proceeding to fill up Part-B.
Part Bo Details of Authorised Signatory Pitti ie Sane [lane Photo (Gender Male / Female / Others Designation Date of Birth DDIMW/YYYY [Father's Name | {Nationality | ‘Address line 1 Address of the Authorised Signatory [Adress ined} Date of commencement ofthe online service ia) India, Bengaluru West, CGST| 4 Jurisdiction [ener eeaetoces Details of Bank Account of representative in India(if appolated) “| ‘Account "Type oF account 5 | Number Bank Name ]Branch irsc J | Address L ‘Documents Uploaded § | Acustomized lst of documents required to be uploaded (refer Instruction) as per the fel ales in the form a ____| Scanned copy of Cleara | FSC and Branch d ikke Declaration 1 hereby solemnly afirm and declare that the information given herein above is true an correct tothe best of my knowledge and belief and nothing has Been concealed therefrom 1, ~~ ns hereby declare that 1 am authorised to sign on fatarocas| Resisrant | would charge and collect tx liable from the non-assesse online recipient cated in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory:
Date: Designation:
Note: Applicant will require to upload declaration (as per under Tcalions format) slong with scanned copy ofthe passport and photograph, ist of documents to be uploaded as evidence are as follows: [Eeeatet Pie of Business of representative in India, if any: —_ ] (®) For own premises ~ ‘Auy document in support of the ownership ofthe premises like Latest Property ‘Tax Receipt or Municipal Khata copy or copy of Electricity Bill, (b) For Rented or Leased premises ~ A copy of the valid Rent / Lease Agreement with any document in support of the rmership of the premises of the Lessor like Latest Property Tax Receipt or | Municipal Khata copy or copy of Electricity Bill.
(©) For premises not covered in (a) and (b) above — A copy of the Consent Letter with any document in ‘support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy, ts may be uploaded.
‘Scanned copy of the passport of the Non -resident ‘tax payer with VISA details, In case of Company/Society/LLP/FCNRY etc, Person who is holding power of attomey with authorisation letter.
‘Scanned copy of Certificate of Incorporation if the Company is registered outside India oF in India ‘Scanned copy of License is issued by origin country ificate issued by Government of Bank Account Related Proof: Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concer ~ containing the Account No., Name of the Account Holder, MICR and I.
‘Seanned copy of documenis regarding appointment ay Fepisenttve Ta Tada applicable [S| Authorisation Form: ] \ For Authorised Signatory mentioned in the application form, Authorisation or ‘ory of Resolution of the Managing Committee or Board of Directors to be fled inthe following format:
| Declaration for Authorised Signatory (Separate for each signatory) hel Manazing Director/ Whole Time Directo/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to ‘ct as an authorised signatory for the business << Name of the Businesss> for Which application for registration is being filed/ is registered under the Goods and Service Tax Act, 2017.
| All his actions in relation to this business will be binding on me! us Signatures of the persons who is in charge S.No, Full Name Designation/Status Signature tt ‘Acceptance as an authorised signatory 1'<s(Name of authorised signatory>> hereby solemnly accord my acceptance to | Ret as authorised signatory for the above referred business and all my acts shall be binding on the business, ‘Signature of Authorised ‘Signatory Place (Name) ——| Date: __ Designation ta Instructions ~ 4+ Tf authorised signatory isnot based in Indi authentication through digital signature certificate shall not be mandatory for such persons. ‘The authentication will be done through Electronic Verification Code (EVC). 2 Appointed representative in India shall have the meaning as specified ‘under section 14 of Integrated Goods and Services Tax Act, 2017."
‘Amendment of 8. In the said rules, in FORM GST REG-13, Form cst (@) in PART-B, at serial no. 4, forthe words, “Address of the entity eGrs in State” the words, “Address of the entity in respect of which the centralized UIN is sought” shall be substituted: (6) in the Instructions, for the words, “Every person required to obiain unique identity number shall submit the application clectronically” the words, “Every person required to obtain a ‘unique identity number shall submit» the application electronically or otherwise.” shall be substituted;
‘Awronm, % {the said rules, for FORM GSTR-L1, the following form shall be of FORM tuted, namely:- gee substituted, namely:
Form GSTR-I [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) [ver TTTT] Tax Period (eon | 1 /? | Name of the person having | | | Luin Litidity iy
43. Details of inward supplies received (Amount in Rs. forall Tables) | OSTINT Invoice/bebi Taxable ‘Amount of tax Place of of | Note/Credit value Supply suppliey_Note details | NoPateValud Integrated Central] “State” [CESS Pe tae Tx | UP ae TT arst ap ste fa pa tae th 3A. Invoices received Verification | 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 thereffom, Place Signature Name of Authorised Signatory Date Designation /Status Instructions:=
1. Terms Used:- 4 GSTIN:- Goods and Services Tax Identification Numbet b. UINs Unique Identity Number
2. Refund applications has to be filed in the same State in which the Unique Identity ‘Number has been allotted.
3. For refund purposes only those invoices may be entered on which refund is sought.”:
Amendment 10. In the said rules, for FORM GST RFD-10, the following form shall be ot substituted, namely:- Form GST REDO “FORM GST RED-10 (See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, ete.
1. UIN
2. Name
3. Address 4, Tax Period (Quarter) : From <DD/MMYY> To <DDMM/YY>
5. ARN and date of GSTRI 5 ARN<, <DDMM/YY> 6, Amount of Refund Claim # <INR><In Words> > Date
7. Details of Bank Account:
Bank Account Number , Bank Account Type ©. Name ofthe Bank
4. Name of the Account Holder/Operator © Address of Bank Branch f IFSC & MICR
8. Verification 1 ___ as an authorised representative of << Name of Embassy/intemational organization >> hereby solemnly affirm and declare thatthe information given herein above is true and correct tothe best of my knowledge and belief and nothing has been concealed therefrom, That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries! any other person/ class of persons specified! notified by the Government, Date: Signature of Authorised Signatory:
Place: Name:
Designation / Status Instructions Application for refund shall be filed on quarterly basis, Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11, There will be facility wo edit the refund amount as per eligibility Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim. ":
‘Amendment 11, In FORM GST DRC-07, the Table at serial no. 5 shall be omitted, of Form GST DROIT By Order, Ie Vishesh Sachiv