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TMI BlogThe Uttar Pradesh Goods and Services Tax (Seventeenth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... ices Tax Rules, 2017, namely:- Short title and commencement 1. (1) These Rules may be called the Uttar Pradesh Goods and Services Tax (Seventeenth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from 13 th day of June, 2018. Amendment of rule 37. 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund. ; Amendment of rule 133. 7. In the said rule 133, for sub-rule (3), the following shall be substituted, namely:- (3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished. ; Amendment of FORM GST PCT-01. 10. In the said rules, in FORM GST PCT-01, in PART B, (a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:- (11) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return preparer under existing law for a period of not less than five years ; (b) after the Consent , the following shall be inserted, namely:- Declaration I hereby declare that: (i) I am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (b) for Statement 5B, the following Statement shall be substituted, namely:- Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union territory Tax Cess 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 14 . (b) for Statement 5B, the following Statement shall be substituted, namely:- Statement 5B [see rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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