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TMI BlogTHE UTTAR PRADESH GOODS AND SERVICES TAX (THIRD AMENDMENT) RULES, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... nafter referred to as the said rules, in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted. Amendment of rule 17 In the said rules, in rule 17, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inserted and be deemed to have been inserted with effect from 29 th June, 2017. Amendment of rule 24 4. In the said rules, in rule 24, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30 th September, 2017 shall be substituted and be deemed to have been substituted with effect from 22 nd July, 2017. Amendment of rule 34 5. In the said rules, for rule 34, the following rule shall be substituted, namely:- 34. Rate of exchange of currency, other than Indian rupees, for determination of value.-( 1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchanges notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1 , FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B , the additional amount shall be credited to the electronic credit ledger of the registered person. . Amendment of rule 83 9. In the said rules, in rule 83, in sub-rule (3), in the second provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORM GST REG-13 , the following Form shall be substituted and be deemed to have been substituted with effect from 22 nd June, 2017, namely:- [FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT District PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act ) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act ) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Cho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded 10 The autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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