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TMI BlogTHE UTTAR PRADESH GOODS AND SERVICES TAX (THIRTEENTH AMENDMENT) RULES, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... Amendment in rule 3 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred lo as the said rules, in rule 3, in sub-rule (3A), for the words ninety days , the words one hundred and eighty days shall be substituted; Amendment in rule 7 3. In the said rules, in rule 7, in the Table, ( a ) in serial number 1, in column number (3), for the words one per cent. , the words half per cent of the turnover in the State shall be substituted and be deemed to have been substituted with effect from 1st January. 2018; ( b ) in serial number 2, in column number (3), for the words two and a half per cent . the words two and a half per cent of the turnover in the Stare shall be substituted and be deemed to have been substituted with effect from 1st January; 2018; ( c ) in serial number 3, in column number (3), f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng or horse racing in a race club shall be 100% of the face value of the bet or the amount paid into the totalisator. ; Amendment in rule 43 7. In the said rules, in rule 43, after sub-rule (2), for the Explanation, the following Explanation shall be substituted, namely:- Explanation -For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude:- ( a ) the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integraled Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part 11, Section 3, Sub section (i), vide number GSR 1338(0) dated the 27th October, 2017; ( b ) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the registered person or his authorised representative. ( b ) The taxable value in the invoice issued under clause (a) shall be the same as the value of the common services, ; Amendment in rule 55 9. In the said rules, after rule 55, the following rule shall be inserted, namely:- 55A. Tax Invoice or bill of supply to accompany transport of goods .-The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49. in a case where such person is not required to carry an e-way bill under these rules. ; Amendment in rule 89 10. In the said rules, with effect from the 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely :- (4A) In the case of supplies received on which the supplier has availed the benefit of, notification No. KA.NI.-2-1696/Xl-9(42)/17-U.P, GST Rulcs-2017-Order-(71)-2017 dated 16-11-2017, refund of input tax credit, availed in respect of other inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for sub-rule (9), the following sub-rules shall be substituted and be deemed to have been substituted on 23rd October, 2017; (9) The application for refund of integrated lax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89 , (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 notification No. KA.NI.-2-1696/XI-9(42)/17-U.P. GST Rulcs-2017-Order-(71)-2017 dated 16-11-2017. or Notification No. KA.NI.-2-1663/XI-9(15)/17-U.P. Act-1-2017-Order-(73)-2017 dated 16-11-2017 or notification No 41/2017-iniegrated 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, Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan. as the ease may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax. integrated tax and cess charged, if any, in the document. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01 : Provided that where the goods are transported by railways or by air or vessel, die e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on die common portal, the- ( a ) information in Part B of FORM GST EWB-01; and ( b ) the serial number and date of the Railway Receipt or the Ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01 : Provided that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( 1 ) ( 2 ) ( 3 ) 1 Upto 100 km One day 2 For every 100 km or part thereof thereafter One additional day Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. Explanation. -For the purposes of this rule, the relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. (11) The details of e-way bill generated under sub-rule (1) shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017-l-V(63) dated the 30th June, 2017 as amended from time to time; ( f ) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and ( g ) where the goods being transported are treated as no supply under Schedule III of the Act. Explanation. -The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] S. No. Description of Goods ( 1 ) ( 2 ) 1 Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2 Kerosene oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)( b ) and 89(2)( c )] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice details Goods/Services (G/S) Shipping bill/ Bill of export EGM Details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 12 : Amendment in FORM GST EWB-01 and FORM GST EWB-02 16. In the sad rules, for FORM GST EWB-01 and FORM GST EWB-02 , the following forms shall be substituted with effect from 1st February, 2018, namely:- FORM GST EWB-01 ( See rule 138 ) E-Way Bill E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 10 Others FORM GST EWB-02 ( See rule 138 ) Consolidated E-Way Bill Consolidated E-Way Bill No. : Consolidated E-Way Bill Date : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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