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TMI BlogUttar Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... RADESH GOODS AND SERVICES TAX (ELEVENTH AMENDMENT) RULES, 2018 1. Short title and commencement (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 21st day of December, 2017. 2. Amendment of FORM GSTR-I In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules (1) in FORM GSTR-1, for Table - 6, the following table shall be substituted, namely:- "6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State /UT Tax Cess No. Date Value No. Date Rate Taxable value Amount Rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CLARATION [rule 89(2)(g)], the following shall be substituted, namely:- "DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name - Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name - Designation / Status" (c) after Statement 1, the following Statement shall be insert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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