Uttar Pradesh Goods and Services Tax (Fourty third Amendment) Rules, 2020. - 823/XI-2–20-9(42)-17-U.P. GST Rules-2017-Order(143)-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. 823/XI-2 20-9(42)-17-U.P. GST Rules-2017-Order(143)-2020, dated September 23, 2020 : No. 823/XI-2 20-9(42)-17-U.P. GST Rules-2017-Order(143)-2020 Dated Lucknow, September 23, 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, by superseding the previously issued notification no. KA. NI.-2 2004/XI-9(42)-17-U.P. GST Rules-2017-Order(154)-2018, dated November 13, 2018, 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 (FOURTY THIRD AMENDMENT) RULES, 2020 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Fourty third Amendment) Rules, 2020. (2) They shall be deemed to have come into force with effect from 23rd October, 2017 Amendment of rule 96 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely :- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the notification no. KA. NI.-2 1696/XI-9(42)-17-U.P. GST Rules-2017- Order(71)-2017, dated November 16, 2017, or notification no. KA. NI.-2 1663/XI9(15)-17-U.P. GST Rules-2017-Order(73)-2017, dated November 16, 2017 or notification no. 41/2017-Integrated Tax(Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (i), vide number G.S.R. 1321(E), dated the 23rd October, 2017 or notification no. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (i), vide number G.S.R. 1272(E), dated the 13th October, 2017 or notification no. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (i), vide number G.S.R. 1299 (E), dated the 13th October, 2017. By order, ALOK SINHA, Apar Mukhya Sachiv