UTTAR PRADESH GOODS AND SERVICES TAX (EIGHTH AMENDMENT) RULES, 2017 - KA. NI-2-1659/XI-9(42)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1659/XI-9(42)/17-U.P. GST Rules-2017-Order(70)-2017 Lucknow : Dated : November 07, 2017 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. I of 1904), the Governor on the recommendation of the Council is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017 THE UTTAR PRADESH GOODS AND SERVICES TAX (EIGHTH AMENDMENT) RULES, 2017 1. Short title and Commencement (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from 18th day of October, 2017 2. Amendment of rule 89 In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:- Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, - (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund ; 3. Amendment of rule 96A In the said rules, in rule 96A, in sub-rule (l), in clause (a), after the words after the expiry of three months , the words , or such further period as may be allowed by the Commissioner, shall be inserted; 4. Amendment in FORM GST RFD-01 In the said rules, in FORM GST RFD-01,- (a) for Statement-2 , the following Statement shall be substituted, namely:- 4. In the said rules, in FORM GST RFD-01 , (a) for Statement-2 , the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 . By Order (Rajendra Kumar Tiwari) Apar Mukhya Sachiv