Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-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 folowing Englist translation of notification Now KA.NI2-1607/X1-9(429/17-U.P. GS Rules-2017-Order-(66)-2017 Dated:
October 31, 2017, NOTIFICATION ~ No.-KA_NI.-2-1607 IXI-9(42)/17-U.P.GST Rules-2017-Order-(66)-2017 ; Lucknow: Dated: October 31, 2017, Tn exercise of the Powers conferred by section 164 Oo” 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 Govermor ig pleas:d to make the following rules with a view to amending the Uttar Pradesh Goods and Serv‘ces Tax Rules, 2017 :- .
THE UTTAR PRADESH GOODS AND SERVICES TAX (SEVENTH AMEN DMENT) RULES, 2017 Short title 1. (1) These tules may be called the Uttar Pradesh Goods and Services and Tax (Seventh Amendment) Rules, 2017, commence ment {2) Save as otherwise provided in these ruies, they shall come into force on such date ag the State Government may, by notication in the Olficial Gazette, appoint.
Amendment 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hercinafter oF rule 3 reicrred to as the said tules, in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- “GA) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted setlificate of registration under sub-rule CD of tule 10 may Opt to pay tax under section 10 with effect from the first day 9° the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common porta. either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31" day of March, 2018, and shall furaish the statement in FORM GST ITC-03 in accordance with the Srovisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall aot be allowed to Turnish the declaration in FORM GST TRAN-1 after the stalement in FORM GST ITC-03 has been (urnsihed.”;
insertion of = 3 ty the said rules, afer rule 46, the following cule shall be inserted, tule aba nancly:- “46A. Invoice-cum-bill of supply,- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is 908 d TE:LT ¢TBE “390 Te B2B68¢e ZeSA: "ON xb4 2 AA Amendment of rule 54 Amendment of rule 62 Amendment of FORM GST Cip_o2 Amendment of FORM GSTR-1 Amendment of FORM GSTR-1A 406 d ZE:24T etez “490 Te Supplying taxable as well as cxempted zoods or services or both to an unregistered person, he may issue a single “Sinvoice-cum-bil] of supply” for all such supplies,”;
4. In the said rules, in rule 54, in sub-rule (2),- . (a) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted;
(b) after the words “by whatever hame called”, the words “for the supply of services made during a month at the end of the month” shall be inserted;
5. Inthe said rules, in rule 62, in sub-rule (1) the following tzoviso shall be inserted, namely:
month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for whic. h he has paid tax under section 10 and shall furnish the Tetumms as applicable io Air for the period of the quaticr prior to opting to pay tax under section 10."; 6. In FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackcis and letter “See tule 3(4) and 3A)” shall be Substituted:
7. In FORM GSTR.1 for Table 6 the following table shall ae substituted, namely:- “6. Zero rated supplies and Deemod Exports Lavoice detuits GSTIN of Shipping bill/ Cess . Bill of export .
recipient = |"No ] Date Valuc | No. Date Rats | Tuxable | Ame 3 | | | value | .
1 { 2 | 3 4 | $ | 6 | q 8 9 | 1 Integrated Tax” cs
6A. Exports | J | fe po SB, Supplics made to SEZ unit or SEZ ° . Developer oe ee 4, Deemed exports
8. In FORM GSTR-1A fo substituted, namely:- | TES tr. Table 4 the following table shall be “4, Zero rated supplies made to SEZ and deomed exports CGSTIN ¢ tevipien Invoice details “alwgrated Tay “Rate | Tixabe value | Tax at yf ” it No. | Date 7 Vaiue 1 2 3 rl
4A. Supplics made to SEZ unit or SEX Developer 4 ~l7 7 SAG6E22 CESH: “ON MHS i Ly > has - CL ae Deemed exports ta _ LORE =
9. In FORM GSTR-4, after j instruction no. 9 the follow:ng instraction of FORM GSTR-4 shall be inserted, namely:- “10. For the tax period July, 2017 to December, 2017, scrial 4A of Table 4 shall not be furnished.” , i Order, ‘p (Rajendra. Kumar Tiwari) Apar Mukhya Sachiy DLT 846 d c£:4T ¢te@e “499 TE BAQ6EC2 ZFS: “ON XH