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TMI BlogUttar Pradesh Goods and Services Tax (Twenty Seventh Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... :- Uttar Pradesh Goods and Services Tax (Twenty Seventh Amendment) Rules, 2019 Short title and Commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Twenty Seventh Amendment) Rules, 2019. (2) They shall come into force with effect from the date of their publication in the Gazette. Amendment in Chapter-Il 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),in Chapter-Il, in the heading, for the words Composition Rules , the words, Composition Levy shall be substituted. Amendment of rule 7 3. In the said rules, in rule 7,in the Table, against serial number (3), in column (3), for the word goods , the words, goods and services shall be substituted. Amendment of rule 8 4. In the said rules, in rule 8, in sub rule (l), (a) the first proviso shall be omitted; (b) in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22. (2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may, after affording the said person a reasonable opportunity of being heard, suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22. (3) A registered person, whose registration has been suspended under subrule (l) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39. (4) The suspension of registration under sub-rule (l) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect. Insertion of rule 41 A 7. In the said ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and figures and credit or debit notes referred to in section 34 shall be omitted; (b) in sub-rule (l) clause (c) shall be omitted; (c) in sub-rule (1) clause (i) shall be omitted; (d) aftersub-rule (l), the following sub-rule shall be inserted, namely:- (IA) A credit or debit note referred to in section 34 shall contain the following particulars, namely: (a) name, address and Goods and Services Tax Identification (b) Number of the supplier; (b) nature of the document; (c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as - and / respectively, and any combination thereof, unique for a financial year; (d) date of issue of the document; (e) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (f) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; (g) se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be further proceeded with until the registered person gives his consent to the same. . Amendment of rule 85 13. In the said rules, in rule 85, in sub-rule (3), after the word and figures section 49 , the words, figures and letters section 49A and section 49B, shall be inserted. Amendment of rule 86 14. In the said rules, in rule 86, in sub-rule (2), after the word and figures section 49 , the words,figures and letters or section 49A or section 49B, shall be inserted. Amendment of rule 89 15. In the said rules, in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely:- (f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amendment of FORM GST REG-20 21. n the said rules, in FORM GST REG-20, at the end, the following Note shall be inserted, namely:- Note: - Your registration stands suspended with effect from (date). . Insertion of a new FORM GST ITC-02A 22. FORM GST ITC-02A [See rule 41A] Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 251. GSTIN of transferor 2. Legal name of transferor 3. Trade name of transferor, if any 4. GSTIN of transferee 5. Legal name of transferee 6. Trade name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an in FORM GST ITC-04 8 To file an application for amendment or cancellation of enrolment under rule 58 9 To file an intimation to pay tax under the composition scheme or withdraw from the said scheme . Amendment in FORM GSTR-4 24. In the said rules, in FORM GSTR -4, (a) in clause 6, for the Table, the following Table shall be substituted, namely:- Rate of tax Total Turnover Out of turnover reported in (2), turnover of services Composition tax amount Central Tax State/UT Tax 1 2 3 4 5 ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FORM GST RFD-01, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name Designation / Status . Amendment in FORM GST RFD-01A 26. In the said rules, in FORM GST RFD-01A, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name Designation / Status . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr.No. Description Tax payable Paid through Cash/Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Debit entry no. Amount paid Central tax State/UT tax CESS Integrated tax Central tax State/ UT tax CESS Integrated tax 1 2 3 4 5 6 7 8 9 10 11 ; 1. Interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Admitted amount [in the Table in sub-clause (a) of clause 15 (item (a))] Amendment in FORM GST APL-05 28. In the said rules, in FORM GST APL-05 , (a) in clause 14, (i) in sub-clause (a), in the Table, for the brackets, figures and words (20% of disputed tax) , the brackets, figures, words and letters (20% of disputed tax/cess but not exceeding ₹ 50 crore each in respect of CGST, SGST or cess or not exceeding ₹ 100 crore in respect of IGST and ₹ 50 crore in respect of cess) shall be substituted; (ii) in sub-clause (b), for the brackets, words and figures (pre-deposit 20% of the disputed admitted tax and Cess) , the brackets, words, figures and letters (pre-deposit of 20% of the disputed admitted tax and cess but not exceeding ₹ 50 crore each in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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