Uttar Pradesh Goods and Services Tax (Forty Ninth Amendment) Rules, 2021 - 206/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(173)-2021 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya Kar Anubhag -2 In pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government Notification no.-206/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(173)-2021, dated February 23, 2021 NOTIFICATION No.-206/XI-2-21-9(42)/17-U.P. GST Rules-2017-Order-(173)-2021 Lucknow : Dated : February 23, 2021 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 (Forty Ninth Amendment) Rules, 2021 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Forty Ninth Amendment) Rules, 2021. (2) These rules shall be deemed to have come into force with effect from 1 st January, 2021. Amendment of rule 59 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), in rule 59, after sub-rule (5), the following sub-rule shall be inserted namely:- (6) Notwithstanding anything contained in this rule, - (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1 of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period. By Order, (Sanjiv Mittal) Apar Mukhya Sachiv