Uttar Pradesh Goods and Services Tax (Thirty Fifth Amendment) Rules, 2020. - 82/Xl-2-9(42)/17-U.P. GST Rules 2017-Order-(93)-2020 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya Kar Anubhag-2 In 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. 82/Xl-2-9(42)/17-U.P. GST Rules 2017-Order-(93)-2020, dated 05 February, 2020: NOTIFICATION No. 82/Xl-2-9(42)/17-U.P. GST Rules 2017-Order-(93)-2020 Lucknow : Dated : 05 February, 2020 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) the Governor, on the recommendations of the Council, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- Uttar Pradesh Goods and Services Tax (Thirty Fifth Amendment) Rules, 2020 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Thirty Fifth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force with effect from the date of their publication in the Gazette. Amendment of rule 36 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 36, in sub-rule (4), with effect from the 1 st January, 2020, for the figures and words 20 per cent. , the figures and words 10 per cent. shall be substituted. Insertion of rule 86A 3. In the said rules, after rule 86, the following rule shall be inserted, namely:86A (1) The Commissioner or an officer authorised by him in this behalf, not below the rank of an Assistant Commissioner, having reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as- a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36- i. issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or ii. without receipt of goods or services or both; or b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or c) the registered person availing the credit of input tax has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36, may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilized amount. (2) The Commissioner, or the officer unauthorized by him under sub-rule (l) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction. Amendment of rule 138E 4. In the said rules, in rule 138E, with effect from the 11 th January, 2020, after clause (b), the following clause shall be inserted, namely:- (c) being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for any two months or quarters, as the case may be. . By Order, (Alok Sinha) Apar Mukhya Sachiv