उत्तर प्रदेश माल और सेवा कर( सैंतालीसवां संशोधन) नियमावली, 2020

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क्रम-संख्या–271 (क-2)

रजिस्ट्रेशन नम्बर-एस०एस०पी०/एल०-

डब्लू०/एन०पी०/91/2014-16

लाइसेन्स टू पोस्ट ऐट कन्सेशनल रेट

विधायी परिशिष्ट

भाग—4, खण्ड (ख)

(परिनियत आदेश)

लखनऊ, बृहस्पतिवार, 17 दिसम्बर, 2020

अग्रहायण 26, 1942 शक सम्वत्‌

उत्तर प्रदेश शासन

राज्य कर अनुभाग-2

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संख्या 1365/ग्यारह-2-20-9(42)-17-उ0प्र0 जी0एस0टी0 नियम-2017-आदेश-(168)-2020 लखनऊ, 17 दिसम्बर, 2020

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अधिसूचना

प0आ0-524

उर दे माल और सेवा रि अकधकनयम, 2017 (उर दे अकधकनयम संा 1 सन् 2017) ीि धारा 164 ारा द यं ाि र्योग रिेि रापाल, परषद् ीि कसफारं पर, एतद्‌द्वारा उर दे माल और सेवा रि कनयमावली, 2017 ाि अतर र्संोधन रिने ेि कलए निम्नलिखित कनयमावली बनाती ह, अथात् :-

उर दे माल और सेवा रि (सतालीसवां र्संोधन) कनयमावली, 2020

1-(1) यह कनयमावली उर दे माल और सेवा रि (सैंतालीसवां र्संोधन) संक नाम और ार

कनयमावल, 2020 हिी जायेगी।

(2) इस कनयमावली म अयथा उपबंकधत ेि कसवाय, यह गजट म ािकत कयिे जाने

ीि तारीख से वृत र्होगी ।

कनयम 8 ाि र्संोधन 2-उर दे माल और सेवा रि कनयमावली, 2017 (कजसे आगे उ कनयमावली हिा गया है), म कनयम 8 म, उपकनयम 4()ि ेि थान पर, तारीख 01 अैल, 2020 से, कननकल खत उप-कनयम रख कदया जायेगा, अथात:-

3-उत कनयमावली म, कनयम 9 म, तारीख 21 अग, 2020 से (i) उपकनयम (1) म कनयम 9 ाि र्संोधन

परं तु िेि थान पर कननकल खत परं तु िरख कदये जायगे, अथात्:-

"परं तु जहांर् ोिई यत , र्जो धारा 25 ीि उपधारा 6(घ) ेि अधीन अकधसूकचत यत से कभन र्हो, कनयम 8 ेि उपकनयम (4)ि म यथाकव कन कदट आधार संया ेि अकधमाणन रिाने ीि कया म कवफल र्हो जाता है या आधार संया ेि अकधमाणन ेि कवपि ाि चयन नहीं रिता है, र्तो उसाि रकज ीरिण,उस यत ीि उपथ कत म, कनयम 25 ेि अकधन उपबंकधत रीकत से उसेि ािरबार ेि थान ाि भौकत िसयापन कयिे जाने ेि बाद, कयिा जायेगा:

परं तु यह और क िउकचत अकधािरी, कलखत प म अकभकलखत कयिे जाने वाले ािरणं से और ऐसे अकधािरी ेि अनुर्मोदन से, र्जो संयुत आयुत ीि ेणी से नीचे ाि न र्हो, ािरबार ेि थान ाि भौकत िसयापन कयिे जाने ेि बदले म, ऐसे दतावेजं ाि सयापन रि सतिा है कज वह ठी िसमझे";

(ii) उपकनयम (2) म ीरिण से पहले, कननकल खत परं तु ि बा कदया जायेगा, अथात:-

"परं तु यह क ि जहांर् ोिई य , र्जो धारा 25 ीि उपधारा 6(घ) ेि अधीन अकधसूकचत यत से कभन र्हो, कनयम 8 ेि उपकनयम (4)ि म यथाकव कन कदट आधार संया ेि अकधमाणन रिाने ीि कया म कवफल र्हो जाता है या आधार संया ेि अकधमाणन ेि कवपि ाि चयन नहीं रिता है र्तो प जीएसटी आरईजी-03 म र्नोकटस, ऐसे आवेदन तुत कयिे जाने ीि तारीख से इीस कदन ीि अवकध ेि भीतर जारी कयिा जा सेि गा।";

(iii) उपकनयम (4) म, द "रिे गा" ेि थान पर "रि सेि गा" रख कदया जायेगा;

(iv) उपकनयम (5) ेि थान पर, कननकल खत उपकनयम रख कदया जायेगा, अथात्:-

"(5) यकद उकचत अकधािरी

()ि ऐसे मामलं म जहां कसिी यत ेि आधार संया ाि अकधमाणन सफलता पूव ि र्हो जाता है या वह धारा 25 ीि उपधारा 6(घ) ेि अधीन अकधसूकचत र्हो, वहँ आवेदन तुत कयिे जाने ीि तारीख से तीन ािय-कदवस ीि अवकध ेि भीतर; या (ख) ऐसे मामलं म जहां क िर् ोिई यत , र्जो धारा 25 ीि उपधारा 6(घ) ेि अधीन अकधसूकचत यत से कभन र्हो, कनयम 8 ेि उपकनयम (4)ि म यथा कव कन कदट आधार संया ेि अकधमाणन रिाने ीि कया म कवफल र्हो जाता है, वहँ उपकनयम (2) ेि परं तु िेि अधीन कवकहत अवकध ेि भीतर;

(ग) ऐसे मामले म जहां ऐसे यत ने आधार संया ेि अकधमाणन रिाने ेि कवपि ाि चयन न कयिा र्हो, वहां आवेदन तुत कयिे जाने ीि तारीख से इीिस कदन ीि अवकध ेि भीतर; या

(घ) उपकनयम (2) ेि अधीन, आवेद ि ारा तुत कयिे गये पटीरिण, सूचना या दतावेजं ीि ात ीि तारीख से सात ािय कदवस ेि भीतर,र् ोिई ाियवाही रिने म कवफल र्हो जाता है र्तो रकज ीरिण ीृि त कयिे जाने ाि आवेदन अनुर्मोकदत कयिा गया माना जायेगा।"

कनयम 25 ाि र्संोधन

4-उत कनयमावली म, कनयम 25 म, तारीख 21 अग, 2020 से, "असफल र्होने ेि ािरण" ेि पचात "या आधार अकधमाणन कवपि ाि चयन न कयिे जाने ेि ािरण" रख कदये जायगे।

5-उ कनयमावली म, कनयम 46 म,–

कनयम 46 ाि र्संोधन

(1) ख (थ) ेि पश्चात्‌ निम्नलिखत खंड तारीख 30 कसतबर, 2020 से बा कदया जायेगा, अथात् :-

"(द) कनयम 48 ेि उपकनयम (4) ेि अधीन कवकहत रीकत से बीज िजारी कएि जाने ेि मामले म, इसम बीज िसभ संा (आई. आर. एन.) सककहत रिने वाला रत कनद ूि ट।"

(2) थम परं तु िेि थान पर, निम्नलिखित परं तु ितारीख 15 अटू बर, 2020 से रख कदया जायेगा, अथात् :- "परं तु यह क ि र्बोड परषद् ीि कसफारं पर, अकधसूचना ारा, निम्नलिखित प म कवकनकद रि सेि गा :-

(i) माल या सेवाओं ेि कलए नामपकतर् ोिड ीि सुमेकलत णाली ेि अंंि ीि संा, कजसे कसिी रकज ीृि त यं ेि वग ारा उखत कयिा जाना अपेकत है; या (ii) माल या सेवाओं ीि पूकत ाि र्ोिई ऐसा वग, कजसेि कलए नामपकत र्ोिड ीि सुमेकलत णाली ेि अंंि ीि कवकनकद संा र्ोि, सम रकज ीृि त रिदाताओं ारा उखत कयिा जाना अपेकत र्होगा; और

(iii) रकज ीृि त यं ाि वग, कजससे माल या सेवाओं ेि कलए नामपकतर् ोिड ीि सुमेकलत णाली ाि उेख कयिा जाना अपेकत नही ं र्होगा।"620 RPH (Rajya Kar Anubhag-2) (Order no. 168) 2021 data 4e उत्तर प्रदेश आसाधारण गजट, 17 दिसम्बर, 2020 3 कनयम 48 ाि 6-उ कनयमावली म, कनयम 48 म खंड (4) म, तारीख 30 कसतबर, 2020 से,

र्संोधन

निम्नलिखित परु िबा कदया जायेगा, अथात् :-

"परु यह क ि आयु, परषद् ीि कसफारं पर अकधसूचना ारा, ऐसी त और

कनबधनं ेि अधीन रहते ए, र्जो उ अकधसूचना म कवकनकद ीि गई र्हो, कवकनकद अवकध ेि

कलए इस उपकनयम ेि अधीन बीज ि जारी रिने से कसिी रकज ीृि त या यं ेि

वगर् ोि छू ट दे सेि गा ।"

कनयम 59 ाि 7-उ कनयमावली म, कनयम 59 ेि थान पर, तारीख 01 जनवरी, 2021 से,

र्संोधन

निम्नलिखित कनयम रख कदया जायेगा, अथात्:-

"59.जाव ि पूकतयं ेि ौरे देने ाि प और रीकत -(i)े िरकज ीृि त

र्जो एीिृि त माल और सेवा रि अकधकनयम 2017 (अकधकनयम संा 13 सन् 2017) ीि धारा

14 म कनकद से कभ र्हो और धारा 37 ेि अधीन माल या सेवा या र्दोनं ेि जाव िपूकतयं

ेि ौरे देने ेि कलए अपेकत र्हो, यथा थकत कसिी मास ेि या कतमाही ेि कलए, प

जीएसटीआर -1 म ऐसे ौरे सामा र्पोटल ेि माम से इले ाकन िप म, या र्तो सीधे या

आयु ारा अकधसूकचत सुकवधा ेि ेि माम से, ुत रिे गा ।

(2) रकज ीृि त , कजसेि ारा धारा 39 ीि उपधारा (1) ेि परु ि ेि अधीन

े ि कतमाही ेि कलए कववरणी ुत रिना अपेकत र्हो, रकज ीृि त र्ोि दान कएि

गए माल या सेवा या दानं ेि ऐसे जाव िपूकतयं ेि ौरे , जैसा वह आव िसमझे, कतमाही ेि

पहले या दुसरे माह म, े ि माह म पचास लाख पये ेि संचयी मू त,ि बीज ि ुत

रिने ीि सुकवधा ाि उपर्योग रिते ए, (कजसे आगे इस अकधसूचना म "आई एफ एफ" हिा गया

है ) कनयम 26 ेि अधीन कवकहत रीकत से सा ि प से अकधमाकणत, सामा र्पोटल पर

इले ाकन िप से, ऐसे मास ेि उरवत मास ेि पहले कदन से उस मास ेि 13व कदन त,ि

ुत रि सतिा है ।

(3) कतमाही ेि पहले और दुसरे माह म आई एफ एफ ाि उपर्योग रिते ए ुत

कएि गए जाव िपूकतयं ेि ौरे उ कतमाही ेि कलए प जीएसटीआर–1 म ुत कयिे

जाने अपेकत नही हंगे।

(4) प जीएसटीआर–1 म ुत कएि गए माल या सेवा या र्दोनं ेि जाव िपूकतयं

ेि ौरं म निम्नलिखित सकलत होंगे–

()ि सभी ेि बीजविार ौरे –

(i) रकज ीृि त र्ोि कयिा गया अरिा ि और र्रागत

पूकतयँ और

(ii) अरकज ीृि त ीि गयी र्दो लाख पचास हजार पए से अकध िेि

बीज िमू ेि साथ अरिा िपूकतयँ

(ख) सभी ेि समेकति ौरे –

(i) े ि दर ेि रि ेि कलए अरकज ीृि त यं र्ोि ीि गयी

अरारा िपूकतयँ; और

(ii) े िदर ेि रि ेि कलए अरकज ीृि त यंर् ोि ीि गयी र्दो लाख

पचास हजार पए त िबीज िमू ेि साथ रावार अरिा िपूकतयँ

(ग) पहले जारी कएि गए बीज ि ेि कलए, माह ेि दौरान, जारी कयिा गए

कवलिन या य प, यकदर् ोिई र्हो ।

(5) आई एफ एफ ाि उपर्योग रिते ए ुत कएि गए माल या सेवा या र्दोनं ेि

जाव िपूकतयं ेि ौरे म निम्नलिखित सकलत हंगे –

()ि रकज ीृि त र् ोि ीि गयी अरिा िऔर र्रागत पूकतयं ेि

बीजविार ौरे

(ख) पहले जारी कएि गए बीज िेि कलए, माह ेि दौरान, जारी कएि गए कवलिन

और य प, यकदर् ोिई हं ।"

कनयम 60 ाि 8-उ कनयमावली म, कनयम 60 ेि थान पर, तारीख 1 जनवरी, 2021 से,

र्संोधन

निम्नलिखित कनयम रख कदया जायेगा, अथात्:-

"60. आव ि पूकतयं ेि अभिनिश्चित ौरे ाि प और रीकत– (1) पूकततिा ारा

प जीएसटीआर–1 म या आई एफ एफ ाि उपर्योग रिते ए ुत ीि गयी जाव ि

पूकतयं ेि ौरे , संबंकधत रकज ीृि त यं (ातिाओं) र्ोि यथाथकत प

जीएसटीआर 2 िेि भाग िम, प जीएसटीआर 4 िम और प जीएसटीआर 6 ि

म, साधारण र्पोटल ेि माम से इले ाकन िप से, उपल रिाए जाएं गे ।620 RPH (Rajya Kar Anubhag-2) (Order no. 168) 2021 data 4e 4 उत्तर प्रदेश असाधारण गजट, 17 दिसम्बर, 2020 (2) कनयम 63 ेि अधीन कसिी अकनवासी रिाधेय ारा प जीएसटीआर – 5 म ुत ीि गयी कववरणी म बीज िेि ौरे , साधारण र्पोटल ेि माम से इले ाकन िप म य ेि ातिार् ोि प जीएसटीआर 2 िेि भाग िम उपल रिाए जाएं गे । (3) कनयम 65 ेि अधीन कसिी इनपुट सेवा कवतर िारा प जीएसटीआर – 6 म ुत ीि गयी अपनी कववरणी म बीज िेि ौरे , साधारण र्पोटल ेि माम से इले ाकन िप म य ेि ातिार् ोि प जीएसटीआर 2 िेि भाग ख म उपल रिाए जाएं गे । (4) धारा 39 ीि उपधारा (3) ेि अधीन प जीएसटीआर – 7 म टिौतीतिा ारा कदए गएर् ोत पर टिौती कएि गए रि ेि ौरे , साधारण र्पोटल पर इले ाकन िप से प जीएसटीआर – 2 िेि भाग ग म कजससे टिौती ीि गयी हैर् ोि उपल रिाए जाएं गे । (5) धारा 52 ेि अधीन प जीएसटीआर – 8 म ई-वाकण चाल िारा कदए गए र्ोत पर ए िकएि गए रि ेि ौरे , साधारण र्पोटल पर इले ाकन िप से संबंकधत र् ोि प जीएसटीआर – 2 िेि भाग ग म उपल रिाए जाएंगे।

(6) कवक ेि कबल पर माल ेि आयात या कसिी कवेष आकथ िपरे इािई या कसिी कवेष आकथ िपरे कवािसतिा से घरे लू टैरफ े म कवक ेि कबल पर लाए गए माल पर संद एीिृि त रि ेि ौरे साधारण र्पोटल पर इले ाकन िप से प जीएसटीआर – 2 ि ेि भाग घ म उपल रिाए जाएं गे ।

(7) रकज ीृि त र् ोि प जीएसटीआर – 2ख म त: तैयार कयिे गये इनपुट रि य ेि ौरे साधारण र्पोटल ेि माम से इले ाकन िप से े िमाह ेि कलए उपल रिाय जायगे और कजसम निम्नलिखित ौरे हंगे:-

(i) पूववत माह ीि प जीएसटीआर – 1 ुत रिने ीि कनयत तारीख ेि ठीक पश्चात ीि तारीख से चालू माह ीि प जीएसटीआर – 1 ुत रिने ीि कनयत तारीख ेि बीच म उसेि पूकततिा, र्जो धारा 39 ीि उपधारा (1) ेि परु ि ेि अधीन े ि कतमाही ेि कलए कववरणी देने ेि कलए अपेकत पूकततिा से कभ है, ारा प जीएसटीआर – 1 म ुत कएि गए जाव िपूकतयं ेि ौरे ,

(ii) प जीएसटीआर – 5 म अकनवासी रिाधेय ारा ुत बीजंि ेि ौरे और प जीएसटीआर – 6 म इनपुट सेवा कवतर िारा अपनी कववरणी म ुत बीजंि ेि ौरे और उसाि पूकततिा, र्जो धारा 39 ीि उपधारा (1) ेि परु िेि अधीन े िकतमाही ेि कलए कववरणी ुत रिने हेतु अपेकत र्हो, ारा प जीएसटीआर – 1 म या आई एफ एफ ाि र्योग रिेि ुत जाव िपूकतयं ेि ौरे , जैसी भी थकत र्हो :-

()ि कतमाही ेि थम मास ेि कलए, पूववत कतमाही ेि कलए प जीएसटीआर–1 ुत रिने ीि कनयत तारीख ेि ठी ि पश्चात्‌ ीि तारीख से कतमाही ेि थम मास ेि कलए आई एफ एफ ाि र्योग रिते ए ौरे ुत रिने ीि कनयत तारीख ेि बीच;

(ख) कतमाही ेि दूसरे मास ेि कलए, कतमाह ेि पहले मास ेि कलए आईएफएफ ाि उपर्योग रिते ए ौरे देने ेि कनयत तारीख ेि ठी िपश्चात्‌ ीि तारीख से कतमाही ेि दूसरे मास के कलए आई एफ एफ ाि उपर्योग रिते ए ौरे देने ीि कनयत तारीख ेि बीच;

(ग) कतमाही ेि तीसरे मास ेि कलए, कतमाही ेि दूसरे मास ेि कलए आई एफ एफ ाि र्योग रिते ए ौरे देने ीि कनयत तारीख ेि ठी ि पश्चात्‌ ीि तारीख से कतमाही ेि कलए प जीएसटीआर – 1 ुत रिने ीि कनयत तारीख ेि बीच;

(iii) मास म कवक ेि कबल पर माल ेि आयात या कसिी कवेष आकथ िे ईािई या कसिी कवेष आकथ िे कवािसतिा से घरे लू टैरफ े म कवक ेि कबल पर लाए गए माल पर संद एीिृि त रि ेि ौरे ।

(8) रकज ीृि त र् ोि े िमास ेि कलए प जीएसटीआर – 2ख म कववरण उपल रिाए जाएं गे ।

(i) कतमाही ेि पहले और दू सरे मास ेि कलए, धारा 39 ीि उपधारा (1) ेि परु ि ेि अधीन े ि कतमाही ेि कलए कववरणी ुत रिने ेि कलए अपेकत रकज ीृि त ारा आई एफ एफ म जाव ि पूकतयं र्ोि ुत रिने ीि कनयत तारीख ेि पश्चात्‌ ीि तारीख, या कसिी रकज ीृि त , र्जो क ि धारा 39 ीि उपधारा (1) ेि परु िेि अधीन े िकतमाही ेि कलए कववरणी ुत रिने ेि कलए अपेकत रकज ीृि त से कभ र्हो, ारा प जीएसटीआर – 1 म जाव ि पूकतयं र्ोि ुत रिने ीि कनयत तारीख ेि पश्चात ीि तारीख, इसम से र्जो भी पश्चात्‌वर्ती र्हो;

(ii) कतमाही ेि तीसरे माह ेि कलए, धारा 39 ीि उपधारा (1) ेि परु ि ेि अधीन े ि कतमाही ेि कलए कववरणी ुत रिने ेि कलए अपेकत रकज ीृि त ारा उ माह ीि जाव िपूकतयंर् ोि प जीएसटीआर – 1 म ुत रिने ीि कनयत तारीख ेि पश्चात्‌ ीि तारीख से ।620 RPH (Rajya Kar Anubhag-2) (Order no. 168) 2021 data 4e उत्तर प्रदेश आसाधारण गजट, 17 दिसम्बर, 2020 5 कनयम 61 ाि 9-उ कनयमावली म, कनयम 61 म, उपकनयम (5) ेि पश्चात्‌, तारीख 10 नवर,

र्संोधन 2020 से निम्नलिखित उप कनयम बा कदया जायेगा, अथात :-

"(6) एीिृि त माल और सेवा रि अकधकनयम 2017 (अकधकनयम संा 13 सन्

2017) ीि धारा 14 म कनकद से कभ यथाथकत े ि रकज ीृि त या इनपुट

सेवा कवतर िया अकनवासी रिाधेय या धारा 10 या धारा 51 या धारा 52 ेि अधीन रि

देने वाला र्ोिई , उ रि अवकध ेि कलए प जीएसटीआर – 3ख म कववरणी, साधारण र्पोटल ेि माम से इले ाकन ि प से या र्तो सीधे या आयु ारा अकधसूकचत

सुकवधा ेि ेि माम से उरवत माह ेि 20व कदन त िया उससे पहले ुत रिे गा:

परु यह क िरिदाता, कजसाि कपछले कव वष म 5 र्रिोड पए त िाि संकिलत आवत है, कजसेि ािरबार ाि मु थान छत्तीसगढ़, मदे, गुजरात, महारा , निाट,ि र्गोवा, ेि रल, तकमलनाडू , तेलंगाना, आं दे रा; दमण और दीव, और दादरा और नागर

हवेली, पडु चेरी, अंडमान और कर्नोिबारीप समूह या लदीपसंघ राे म है, अूबर, 2020 से माच, 2021 ेि माह ेि कलए उ कनयम ेि तहत प जीएसटीआर – 3ख म

कववरणी, साधारण र्पोटल ेि माम से इले ाकन ि प से, उ माह ेि अरवत माह ेि

22व कदन त िया उससे पहले ुत रिे गा :

परं तु यह और क ि रिदाता कजसाि कपछले कव वष म 5 करोड़ पए त ि ाि संकिलत आवत है कजसेि ािरबार ाि मु थान कहमाचल दे, पंजाब, उतराखंड,

हरयाणा, राजथान, उतर दे, कबहार, कसमि, अणाचल दे, नागालड, मकणपुर,

कमर्जोरम, कपुरा, मेघालय, असम, पचमी बंगाल, झारखंड या ओका राय, जमू और मिीर, लाख, चंीग या कदली संघ राय ें म है, अूबर, 2020 से माच, 2021 ेि माह

ेि कलए, उ कनयम ेि तहत प जीएसटीआर – 3ख म कववरणी, साधारण र्पोटल ेि माम से इले ाकन िप से, उ माह ेि अरवत माह ेि 24व कदन त िया उससे पहले

ुत रिे गा।"

कनयम 61 िाि 10-उत कनयमावली म, कनयम 61 ेि पचात्, तारीख 10 नवर, 2020 से,

बाया जाना कननकलखत कनयम बा कदया जायेगा अथात्:-

"61.ि कतमाही कववरणी तुत रिने ेि कलए चयन ीि रीकत.- (1) धारा 39 ीि

उपधारा (1) ेि परं तु ि ेि अधीन कतमाही आधार पर कववरणी तुत रिने ेि कलए आकयत

ये ि रकजट ीृि त यत, इस संबंध म अकधसूकचत त और कनबधनं ेि अनुसार कतमाही आधार पर कववरणी तुत रिने ेि कलए पूववत कतमाही ेि दू सरे मास ेि पहले कदन से उस

कतमाही ेि , कजसेि कलए चयन कयिा जाना है, उस कतमाही ेि पहले मास ेि अंकतम कदन त ि

इलैट ाकन िप से सामाय र्पोटल पर उसीि ाथकमतिा उपदकत रिे गा :

परं तु जहां ए िबार ऐसे कवपि ाि र्योग रि कलया गया है वहँ उत रकजट ीृि त

यत भकवय रि अवकधयं ेि कलए कतमाही आधार पर कववरणी तुत रिना जारी रखेगा, जब

त िक िउत रकजट ीृि त यत,-

()ि इस संबंध म अकधसूकचत त और कनबधनं ेि अनुसार कतमाही आधार पर

कववरणी तुत रिने ेि कलए अपा नही ं र्हो जाता है; या

(ख) इलैट ाकन िप से सामाय र्पोटल पर माकस िआधार पर कववरणी तुत

रिने ाि चयन रिता है:

परं तु यह और क िरकजट ीृि त यत कतमाही कववरणी तुत रिने ाि चयन रिने

ेि कलए पा नहीं र्होगा, यकद ऐसे कवपि ाि र्योग रिने ीि तारीख पर बािया अंकतम कववरणी तुत नही ं ीि गई है ।

(2) रकजट ीृि त यत, कजसाि चालू कवतीय वष ेि दौरान सलि आवत पांच र्रिो

पए से अकध िहै, उस कतमाही, कजसेि दौरान उसाि सलि आवत 5 र्रिो पए से अकध ि

र्होता है, वह उतरवत कतमाही ेि पहले मास से इलैट ाकन ि प म सामाय र्पोटल पर माकस िआधार पर कववरणी तुत रिने ाि चयन रिे गा ।

कनयम 61 ाि 11-उत कनयमावली म, कनयम 61 ेि थान पर, तारीख 01 जनवरी, 2021 से

र्संोधन कननकलखत कनयम रख कदया जायेगा, अथात्:-

"61. कववरणी तुत रिने ाि प और रीकत.- (1) यथाथकत, एीिृि त माल और सेवारि अकधकनयम, 2017 (2017 ाि 13) ीि धारा 14 म कनकदट यत से कभन ये ि

रकजट ीृि त यत या इनपुट सेवा दाता या अकनवासी रिाधेय यत या धारा 10 अथवा धारा

51 या यथाथकत धारा 52 ेि अधीन रि ाि संदाय रिने वाला यत या र्तो सीधे या आयुत ारा अकधसूकचत सुकवधा ेि ेि मायम से इलैट ाकन ि प म प जीएसटीआर-3ख म

कववरणी सामाय र्पोटल ेि मायम से नीचे यथा कवकनकदट–620 RPH (Rajya Kar Anubhag-2) (Order no. 168) 2021 data 4e 6 उत्तर प्रदेश असाधारण गजट, 17 दिसम्बर, 2020 (i) धारा 39 ीि उपधारा (1) ेि अधीन, ये िमास या उसेि भाग ेि कलए ऐसी अवकध ेि उतरवत मास ेि 20व कदनर् ोि या उसेि पहले तुत रिे गा ;

(ii) धारा 39 ीि उपधारा (1) ेि परं तु िेि अधीन, ये िकतमाही या उसेि भाग ेि कलए नीचे दी गई सारणी ेि तंभ (2) म उलखत रकजट ीृि त यतयं ेि वग ेि कलए, उत सारणी ेि तंभ (3) ीि तथानी कवट म उलखत तारीख र्ोि या उसेि पहले तुत रिे गा, अथात्:-

(2) उपकनयम (1) ेि अधीन कववरणी तुत रिने ेि कलए अपेकत ये ि रकजट ीृि त यत, धारा 49 ेि उपबंधं ेि अधीन रहते ए रि, याज, ात, फीस या इस अकधकनयम अथवा इस अयाय ेि उपबंधं ेि अधीन संदेय कसिी अय रमि ेि कलए इलैट ाकन ि नगद खाते या इलैट ाकन ि यय खाते ेि कवलिन ारा उसेि दाकयवं ाि कनवहन रिे गा और कववरणी म यौरे प जीएसटीआर -3ख म समकलत रिे गा।

(3) ये ि रकजट ीृि त यत, कजससे उपकनयम (1) ेि खंड (ii) ेि अधीन ये ि कतमाही ेि कलए कववरणी तुत रिना अपेकत है, कतमाही ेि े ि पहले र्दो मास ेि उतरवत मास ेि पचीसव कदन त िप जीएसटी पीएमटी-06 म उत रमि ेि कनेप ारा धारा 39 ीि उपधारा (7) ेि परं तु िेि अधीन बािया रि ाि संदाय रिे गा:

परं तु आयुत, परषद ीि कसफारं पर, अकधसूचना ारा रिाधेय यतयं ेि ऐसे वग ेि कलए र्जो उसम अकधसूकचत कएि जाएं ,प जीएसटी पीएमटी-06 म उत रमि ाि कनेप रिने ेि कलए कनयत तारीख ाि कवस्तार रि सेि गा :

परं तु यह और क िराय रि या संघ राय रि आयुत ारा अकधसूकचत समय सीमा ािर् ोिई कवतार आयुत ारा अकधसूकचत कयिा गया समझा जाएगा :

परं तु यह और भी क ि प जीएसटी पीएमटी-06 म कनेप रिते समय ऐसा रकजट ीृि त यत –

()ि कतमाही ेि पहले मास ेि कलए, इलैट ाकन ि नगद खाते म अकतेष र्ोि कहसाब म ले सेि गा ;

(ख) कतमाही ेि दू सरे मास ेि कलए, पहले मास ेि कलए बािया रिर् ोि अपवकजत रिते ए इलैट ाकन िनगद खाते म अकतेषर् ोि कहसाब म ले सेि गा ।

(4) उपर्रोत उपकनयम (3) ेि अधीन रकजट ीृि त यतयं ारा कनकत रमि प जीएसटीआर-3ख म उत कतमाही ेि कलए कववरणी फाइल रिते समय कवकिलत ीि जाएगी और इस ािर कनकत रमि म से इलैट ाकन िनगद खाते म अकतेष म पी ई ऐसी रमि ेि कतदाय ेि कसिी दावेर् ोि ेि वल उत कतमाही ेि कलए प जीएसटीआर-03ख म कववरणी फाइल कएि जाने ेि पचात् ही अनुात कयिा जाएगा"।620 RPH (Rajya Kar Anubhag-2) (Order no. 168) 2021 data 4e उत्तर प्रदेश आसाधारण गजट, 17 दिसम्बर, 2020 7 कनयम 62 ाि 12–उत कनयमावली म, कनयम 62 म, तारीख 10 नवर, 2020 से

र्संोधन (i) उपकनयम (1) म, द, अं,ि अर औरर् ोिठ ि"या अकधसूचना सं.-0िकन0-

2-810/ारह-9(47)/17-उ00 ए-1-2017-आदे-(38)-2019 तारीख 28 मई,

2019 ेि फायदे ेि उपर्भोग ारा रि ाि संदाय" कनािल कदये जायगे;

(ii) उपकनयम (4) म, द, अं,ि अर और र्ोिठ ि "या अकधसूचना सं.-

0िकन0-2-810/ारह-9(47)/17-उ00 ए-1-2017-आदे-(38)-2019 तारीख

28 मई, 2019 ेि फायदे ेि उपर्भोग ारा" कनािल कदये जायगे ;

(iii) उपकनयम (4) ेि पटीरिण म, द, अं,ि अर और र्ोिठ ि "या

अकधसूचना सं.-0िकन0-2-810/ारह-9(47)/17-उ00 ए-1-2017-आदे-(38)-

2019 तारीख 28 मई, 2019 ेि फायदे ेि उपर्भोग ारा रि संदाय ाि चयन" कनािल

कदये जायगे ;

(iv) उपधारा (6) कनािल कदया जाएगा ।

कनयम 67 िाि 13–उ कनयमावली म, कनयम 67 ि ेि थान पर, तारीख 15 अटू बर, 2020 से,

र्संोधन निम्नलिखित कनयम रख कदया जाएगा, अथात् :-

"67.ि अ संदेािरी सेवा सुकवधा ारा कववरणी या जाव ि दायं ेि ौरं

र्ोि ुत रिने ीि रीकत—इस अाय म अंतकव कसिी बात ेि र्होते ए भी, ऐसे कसिी

रकज ीृि त से, कजससे रि अवकध ेि कलए, धारा 39 ेि अधीन प जीएसटीआर-3ख

म ू कववरणी, या धारा 37 ेि अधीन प जीएसटीआर-1 म जाव िदायं ेि ू ौंर

या प जीएसटी सीएमपी-8 म ू कववरण ुत कएि जाने ीि अपेा ीि जाती है,

इलै ाकन िप से ुत रिने ेि कत कसिी कनद म रकज ीृि त र्मोबाइल संा ाि र्योग

रिने वाली अ संदेािरी सेवा ेि माम से जाव ि दायं ीि उ कववरणी या ौरे या

कववरण ुत रिना सकलत र्होगा और जाव िदायं ीि उ कववरणी ाि कसिी रकज ीृि त

र्मोबाइल संा आधारत वन टाइम पासवड सुकवधा ारा सापन कयिा जाएगा ।

ीरिण—इस कनयम ेि र्योजन ेि कलए, जाव िदायं ीि ू कववरणी या उनेि

ू ौरे या ू कववरण से कसिी रि अवकध ेि कलए धारा 39 ेि अधीन कववरणी या धारा 37

ेि जाव ि दायं ेि ौरे या कनयम 62 ेि अधीन कववरण अकभेत र्होगा, कजसम, यथाथकत,

प जीएसटीआर-3ख या प जीएसटीआर-1 या प जीएसटी सीएमपी-8 ीि सभी

सारकणयं म ुि छ नही ं है यार् ोिई कवक नही ं है"।

कनयम 80 ाि 14–उ कनयमावली म, कनयम 80 म, उपकनयम (3) म, तारीख 15 अटू बर, 2020 से,

र्संोधन परं तु िेि थान पर, निम्नलिखित परं तु िरख कदया जाएगा, अथात्:-

"परं तु कवीय वष 2018-2019 और 2019-2020 ेि कलए, ऐसा े ि रकज ीृि त

, कजसाि ुि ल आवत पांच र्रिो पए से अकध िहै, धारा 35 ीि उपधारा (5) ेि अधीन

यथाकवकनकद अपने लेखाओं ीि संपरीा रिाएगा और वह संपरीकत वाकष ि लेखाओं ीि कत

उ कवीय वष ेि कलए प जीएसटीआर-9ग म या र्तो सीधे सामा र्पोटल ेि माम से

इलै ाकन ि प से या आयु ाराअकधसूकचत सुकवधा ि ेि माम से सति: माकणत

समाधान कववरण ुत रिे गा ।"

कनयम 138 िाि 15–उ कनयमावली म कनयम 138 िम, तारीख 30 कसतबर, 2020 से, उपकनयम (2)

र्संोधन ेि थान पर निम्नलिखित उपकनयम रख कदया जाएगा, अथात् :--

"(2) कनयम 48 ेि उपकनयम (4) ेि अधीन कवकहत रीकत म बीज ि जारी कएि जाने ेि

मामले म, बीज िकनद संा (आई. आर. एन.) सककहत रिने वाले रत कनद ूि टर् ोि ऐसे

रि बीज िीि भौकत िकत ेि बदले उकचत अकधािरी ारा सापन ेि कलए इलै ॉकन िढंग से

ुत कयिा जा सेि गा ।"

कनयम 138 ङ ाि 16–उ कनयमावली म, कनयम 138ङ म, तीसरे परं तु ि ेि पश्चात्‌, निम्नलिखित

र्संोधन परं तु ितारीख 20 माच, 2020 से रख कदया जायेगा, अथात्:-

"परं तु यह भी क िउ कनबधन 20 माच, 2020 से 15 अूबर, 2020 ीि अवकध ेि

दौरान उस दा म लागू नहीं र्होगा, जहां, यथाथकत, प जीएसटीआर-3ख म कववरणी या

प जीएसटीआर-1 म जाव िदायं ाि कववरण या प जीएसटी सीएमपी-8 म कववरण

फरवरी, 2020 से अग, 2020 ीि अवकध ेि कलए ुत नही ं कयिा गया है ।"620 RPH (Rajya Kar Anubhag-2) (Order no. 168) 2021 data 4e 8 उत्तर प्रदेश असाधारण गजट, 17 दिसम्बर, 2020 कनयम 142 ाि

17–उत कनयमावली म, कनयम 142 म, उपकनयम (1)ि म, तारीख 15 अूबर, 2020 र्संोधन

से

(i) "उकचत अकधािरी रिे गा" ेि थान पर "उकचत अकधािरी रि सेि गा" रख दिया जायेगा ;

(ii) "संसूकचत रिे गा" ेि थान पर, "संसूकचत" रख कदया जायेगा । प

18–प जीएसटीआर -1 म,

जीएसटीआर-1

(i) तारीख 15 अूबर, 2020 से भावी, म संा 12 ेि सामने, सारणी म, ाि र्संोधन

ंभ 6 म, ीष ि म, "ुि ल मू" ेि थान पर, "रि ीि दर" रख कदये जाएं गे।

(ii) तारीख 10 नवर, 2020 से, अनुदे म, म संा 17 ेि पश्चात्‌, निम्नलिखित अनुदे बा कदया जाएगा, अथात्:-

"18. उ कनयमावली ेि कनयम 46 ेि परं तु ि ेि अधीन समय-समय पर जारी अकधसूचना ारा माल या सेवाओं ेि कलए उखत एचएसएन र्ोिड ेि अंंि ीि संार् ोि उन रकज ीृि त यं ेि वग ेि कलए कनकद रिना बा र्होगा I प

19–उत कनयमावली म,प जीएसटीआर-2 ि ेि थान पर, तारीख 15 अूबर, जीएसटीआर -

2020 से, कननकल खत प रख कदया जायेगा, अथात:-

2 िाि र्संोधन

प जीएसटीआर-2 ि

[कनयम 60(1) देख]

तः ाकपत पूकतयँ ेि ौरे

(प जीएसटीआर 1, जीएसटीआर 5, जीएसटीआर 6, जीएसटीआर 7. जीएसटीआर-8,माल ाि आयात और एस ई ेड इािइयं/ डेवलपर्रो ारा कनकमत माल ेि आयात से)

भाग- ि

(सभी सारणी म रमि पए म)

4. रकजीृित से ा आव िपूकतयँ कजसम कतवत भारर् ोि आकिषत रिने वाली आपूकतयँ

भाग ख

भाग ग

9. ा टीडीएसऔरटीसीएसय (उसेि र्संोधनं सकहत)

भाग घ

10. वे ेि कबल पर कवदें से माल ाि आयात (उनेि र्संोधन सकहत)

11. वे ेि कबल पर एसईेड इािइयं/ डेवलपर्रो से माल ाि आयात (उनेि र्संोधन सकहत)

कनद:

1. यु पद :-

-िआइटीसी– इनपुट टै े कडट

ख-आइएसडी – इनपुट सकवस कड ीूटर

2. महपूण सलाह : प जीएसटीआर-2 ि ए ि ऐसा कववरण है कजर्सोि आपेि आपूकतािओं ेि ारा उनेि प जीएसटीआर-1,5,6,7 या 8 म दी गयी जानािरी ेि आधार पर तैयार कयिा गया है। यह ए ि परवतनील कववरण है और कजसे आपेि आपूकतािओं ारा कएि गए नए र्योग/र्संोधन ेि आधार पर लगभग वाकव ि समय मे अतन कयिा जाता रहता है। आपूकतािओं ेि ारा र्जोे गए ौरं र्ोि ााि ेि संबत प जीएसटीआर-2ए म दाया जाता है, चाहे आपूकताि ेि ारा ुत रिने ीि तारीख ुि छ भी र्हो।

3. ऐसी थकत र्हो सतिी है जहां क,ि रि ीि लागू दर ेि कततर् ोि सरािर ेि ाराअकधसूकचत कयिा जाए। जहां ऐसी दर लागू र्हो वहँ बीज/िदावेजं ेि कलए अलग से ए िािलम कदया जाएगा।

प-2ख

20. प-2 ि ेि पचात्, कननकलखत प, तारीख 10 नवर, 2020 से, बा कदया जायेगा, अथात्:-

ाि बाया जाना

"प 2ख"

[कनयम 60 (7) देखए]

तः ाकपत आईटीसी कववरण

(प जीएसटीआर 1, जीएसटीआर 5, जीएसटीआर 6, जीएसटीआर और आईसगेट से ा आयात डाटा)

3. आईटीसी ाि उपल सारां

4. आईटीसी उपल न र्होने ाि संक कववरण (सभी खं म राक . म)

कनदः

1. यु ावली-

.ि आईटीसी – इनपुट टै े कडट

ख. बी2बी – कबजनेस टू कबजनेस

ग. आईएसडी – इनपुट्स सकवस कडीूटर

घ. आईएमपीजी – र्इोट ऑफ गुड्स

ङ. आईएमपीजीएसईजैड – र्इोट ऑफ गुड्सर् ोम एसईजैड

2. महपूण सलाहः

()ि प जीएसटीआर-2ख ए ि ऐसा कववरण है कजसे आपूकततिा ारा अपने संबंकधत प जीएसटीआर-1, 5, और 6 म दान ीि गई जानािरी ेि आधार पर तैयार कयिा जाता है। यह ए ि अचल कववरण है और ए ि माह म ए ि बार उपल रिाया जाएगा। आपूकततिा ारा अपने संबंकधत प जीएसटीआर-1, 5 और 6 म से कसिी म भी र्जो दावेज संल कयिे गये ह, उसे संबंकधत आपूकततिा ेि फाइकलंग ीि तारीख ेि अगले प जीएसटीआर-2ख म दाया जाएगा। रिदाताओंर् ोि सलाह दी जाती है क िर्वो प जीएसटीआर -2B ाि र्योग प जीएसटीआर-3B म उपल इनपुट टै े कडट लेने ेि कलये रि । हालांक,ि अकतर ौरे ीि थकत म, वे संबंकधत प जीएसटीआर-2 ि (कजसे वाकव ि समय ेि आधार अतन कयिा जाता रहता है) म और अकध िौरं ेि कलए देख सतिे ह।

(ख) इनपुट टै े कडटर् ोि कनकलखत थकतयं म उपल न आ दाया जाएगाः-

i. माल या सेवाओं या र्दोनं ीि आपूकत ेि उन बीज िया डेकबट र्नोट म, जहां सीजीएसटी ए, 2017 ीि धारा 16 ीि उपधारा (4) ेि उपबंधं ेि अनुसार ातिा इनपुट टै े कडट ाि पा नही ं र्होता है । ii. उन बीज िया डेकबट र्नोट म, जहां आपूकततिा (जीएसटीआईएन) और आपूकत ाि थान ए िही रा म र्हो और ातिा दू सरे रा म ।

हांलाक िऐसी अ थकतयां भी र्हो सतिी ह जहां रिदातार् ोि इनपुट टै े कडट उपल न र्हो पाता र्हो और उसे कसम ारा भी तैयार न कयिा गया र्हो। वहां रिदाता र्ोि अपना आंलिन तः रिना चाकहए और ऐसी े कडटर् ोि प जीएसटीआर -3ख म वापस रि देना चाकहए।

3. यह देखा जाना चाकहये क ि प जीएसटीआर -2ख म आपेि संबंकधत आपूकततिाओं ारा भरे गये सभी जीएसटीआर-1s, 5s और 6s र्हो सतिे ह, र्जो सामातः संबंकधत आपूकततिा ेि ारा चुने गए कव ि (माकस ि या ैमाकस)ि ेि आधार पर र्दो लगातार जीएसटीआर-1 या आईएफएफ भरने ीि देय तारीख ेि बीच भरे गये ह। कजस तारीख से संबंकधत डाटा कलये गए हं उसे सीजीअसटीकनयम म उखत है और ऑनलाइन र्पोटल पर "सलाह दखे" ेि अंतगत भी उपल रिा कदया जाता है । उदाहरणाथ फरवरी माह हेतु जीएसटीआर-2ख म वे सभी दावेज हंगे र्जो क ि उन आपूकततिाओं ारा भरे गये हंगे कजंने अपने जीएसटीआर-1र् ोि माकस िआधार पर भरने ाि कव िचुना र्होगा, र्जो क ि12 फरवरी ेि 00:00 बजे से लेरि 11 माच ेि 23:59 बजे त िाि र्होगा।

4. इसम आइसगेटकसम से ा माल ेि आयात से संबंकधत जानािरी भी ाकमल र्होगी कजसम कवेष आकथ ि र्जोन इािईयं से ा आयात संबंधी आंेि भी ाकमल हंगे।

5. यह र्नोट कयिा जाना चाकहए क िसेवाओं ेि आयात पर लगने वाले कतवत पूकतयँ रि ाि य ाि ौरा इस कववरण म ाकमल नही ं कयिा जाता है और इसे रिदाताओं ेि ारा प जीएसटीआर-3 ख ेि सारणी 4()ि(2) म दाया जाता रहेगा।

6. सारणी 3 म उस आईटीसी ाि संक कववरण र्होगा र्जो प जीएसटीआर-2ख म उ रिने ीि तारीख त िउपल र्होगा। इसे कनकलखत 2 भागं म कवभाकजत कयिा गया है।

.ि भाग िम उस े कडट ाि संक कववरण र्होगा कजसे प जीएसटीआर-3 ख ीि संबंकधत सारणी म ा कयिा गया र्हो।620 RPH (Rajya Kar Anubhag-2) 2021 data 4e 18 उत्तर प्रदेश असाधारण गजट, 17 दिसम्बर, 2020

आज्ञा से,

आलोक सिन्हा,

अपर मुख्य सचिव।

------

IN pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government notification no. 1365/XI-2-20-9(42)-17-U.P.GST Rules-2017-Order-(168)-2020, dated December 17, 2020 :

No. 1365/XI-2-20-9(42)-17-U.P.GST Rules-2017-Order-(168)-2020,

Dated Lucknow, December 17, 2020

In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:-

UTTAR PRADESH GOODS AND SERVICES TAX (FORTY SEVENTH

AMENDMENT) RULES, 2020

Short title and 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Forty

commencement Seventh Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall come into force with effect

from the date of their publication in the Gazette.

Amendment of 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to

rule 8 as the said rules), in rule 8, for sub-rule (4A), the following sub-rule shall be substituted with effect from 1st April, 2020, namely:-

"(4A) Where an applicant, other than a person notified under sub-section (6D) of

section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4),with effect from 21st August, 2020, undergo authentication of

Aadhaar number and the date of submission of the application in such cases shall be the

date of authentication of the Aadhaar number, or fifteen days from the submission of the

application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier."620 RPH (Rajya Kar Anubhag-2) 2021 data 4e 26 उत्तर प्रदेश असाधारण गजट, 17 दिसम्बर, 2020 3. In the said rules, in rule 9, with effect from 21st August, 2020,-..

Amendment of rule 9

(i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:-

"Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:

Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit;"

(ii) in sub-rule (2),before the Explanation, the following proviso shall be inserted, namely: -

"Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application;"

(iii)in sub-rule (4), for the word, "shall", the word "may" shall be substituted; (iv) for sub-rule (5), the following sub-rule shall be substituted, namely:-

"(5) If the proper officer fails to take any action, -

(a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under sub-section (6D) of section 25; or

(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub- rule (4A) of rule 8; or

(c) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or

(d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved."

Amendment of rule 25

4. In the said rules, in rule 25, with effect from 21st August, 2020, after the words "failure of Aadhaar authentication", the words "or due to not opting for Aadhaar authentication" shall be inserted.

5. In the said rules, in rule 46,

Amendment of rule 46

(1) after clause (q), the following clause shall be inserted with effect from 30th September 2020 namely:-

"(r) Quick Reference code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub- rule (4) of rule 48."

(2) for the first proviso, the following proviso shall be substituted with effect from 15th October,2020 namely: -

"Provided that the Board may, on the recommendations of the Council, by notification, specify-

(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or

(ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and

(iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services:".

6. In the said rules, in rule 48,in sub-rule (4), the following proviso shall be inserted Amendment of rule 48 with effect from 30th September, 2020 namely:-

"Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification."

7. In the said rules, for rule 59, the following rule shall be substituted with effect from Amendment of rule 59 the 1st day of January, 2021 namely: -

"59. Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner.

(2) The registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the "IFF") electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13th day of the said month.

(3) The details of outward supplies furnished using the IFF, for the first and

second months of a quarter, shall not be furnished in FORM GSTR-1for the said quarter.

(4)The details of outward supplies of goods or services or both furnished in FORM

GSTR-1 shall include the–

(a) invoice wise details of all -

(i) inter-State and intra-State supplies made to the registered persons; and

(ii) inter-State supplies with invoice value more than two and a half lakh

rupees made to the unregistered persons;

(b) consolidated details of all -

(i) intra-State supplies made to unregistered persons for each rate of tax; and

(ii) State wise inter-State supplies with invoice value upto two and a half lakh

rupees made to unregistered persons for each rate of tax;

(c) debit and credit notes, if any, issued during the month for invoices issued

previously.

(5) The details of outward supplies of goods or services or both furnished using the

IFF shall include the –

(a) invoice wise details of inter-State and intra-State supplies made to the

registered persons;

(b) debit and credit notes, if any, issued during the month for such invoices

issued previously.".

8. In the said rules, for rule 60, the following rule shall be substituted with effect from Amendment of rule 60 the 1st day of January, 2021, namely: -

"60. Form and manner of ascertaining details of inward supplies.-(1)The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the case may be.

(2)The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR-2A electronically through the common portal.

(3)The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR-2A electronically through the common portal.

(4)The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal.

(5)The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR-2A electronically through the common portal.

(6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common portal.

(7) An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of -

(i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month;

(ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5 and details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 and details of outward supplies furnished by his supplier, required to furnish return for every quarter under proviso to sub-section (1) of section 39,in FORM GSTR-1 or using the IFF, as the case may be,-

(a) for the first month of the quarter, between the day immediately after the due date of furnishing of FORM GSTR-1 for the preceding quarter to the due date of furnishing details using the IFF for the first month of the quarter;

(b) for the second month of the quarter, between the day immediately after the due date of furnishing details using the IFF for the first month of the quarter to the due date of furnishing details using the IFF for the second month of the quarter;

(c) for the third month of the quarter, between the day immediately after the due date of furnishing of details using the IFF for the second month of the quarter to the due date of furnishing of FORM GSTR-1 for the quarter; (iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month.

(8) The Statement in FORM GSTR-2B for every month shall be made available to the registered person,-

(i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the IFF by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39, or in FORM GSTR-1 by a registered person, other than those required to furnish return for every quarter under proviso to sub-section (1) of section 39, whichever is later;

(ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies for the said month, in FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso to sub- section (1) of section 39."

(9) In the said rules, in rule 61, after sub-rule (5), the following sub-rule shall Amendment of rule 61

be inserted with effect from the 10th day of November, 2020, namely: -

"(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR- 3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month succeeding such tax period:

Provided that for taxpayers having an aggregate turnover of up to five crore

rupees in the previous financial year, whose principal place of business is in the States of

Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,

Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar

Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM

GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be

furnished electronically through the common portal, on or before the twenty-second day

of the month succeeding such month:

Provided further that for taxpayers having an aggregate turnover of up to five

crore rupees in the previous financial year, whose principal place of business is in the

States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh,

Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya,

Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir,

Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months

of October, 2020 to March, 2021 shall be furnished electronically through the common

portal, on or before the twenty-fourth day of the month succeeding such month."

10. In the said rules, after rule 61, the following rule shall be inserted with effect Insertion of rule 61A from the 10th day of November, 2020, namely: -

"61A. Manner of opting for furnishing quarterly return.- (1) Every registered

person intending to furnish return on a quarterly basis under proviso to sub-section (1)

of section 39, shall in accordance with the conditions and restrictions notified in this

regard, indicate his preference for furnishing of return on a quarterly basis, electronically,

on the common portal, from the 1st day of the second month of the preceding quarter till

the last day of the first month of the quarter for which the option is being exercised:

Provided that where such option has been exercised once, the said registered

person shall continue to furnish the return on a quarterly basis for future tax periods,

unless the said registered person,–

(a) becomes in eligible for furnishing the return on a quarterly basis as per the

conditions and restrictions notified in this regard; or

(b) opts for furnishing of return on a monthly basis, electronically, on the

common portal:

Provided further that a registered person shall not be eligible to opt for furnishing

quarterly return in case the last return due on the date of exercising such option has not

been furnished.

(2) A registered person, whose aggregate turnover exceeds 5 crore rupees during

the current financial year, shall opt for furnishing of return on a monthly basis,

electronically, on the common portal, from the first month of the quarter, succeeding the

quarter during which his aggregate turnover exceeds 5 crore rupees.

11. In the said rules, for rule 61, the following rule shall be substituted with effect Amendment of rule 61 from the 1st day of January, 2021, namely: -

"61. Form and manner of furnishing of return.-(1) Every registered person other

than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017

(13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person

paying tax under section 10 or section 51 or, as the case may be, under section 52 shall

furnish a return in FORM GSTR-3B, electronically through the common portal either

directly or through a Facilitation Centre notified by the Commissioner, as specified under –

(i) sub-section (1) of section 39, for each month, or part thereof, on or before

the twentieth day of the month succeeding such month;

(ii) proviso to sub-section (1) of section 39,for each quarter, or part thereof, for

the class of registered persons mentioned in column (2) of the Table given below, on

or before the date mentioned in the corresponding entry in column (3) of the said

Table, namely:–620 RPH (Rajya Kar Anubhag-2) 2021 data 4e 30 उत्तर प्रदेश असाधारण गजट, 17 दिसम्बर, 2020

(2)Every registered person required to furnish return, under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B.

(3) Every registered person required to furnish return, every quarter, underclause (ii) of sub-rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month:

Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein:

Provided further that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner:

Provided also that while making a deposit in FORM GST PMT-06, such a registered person may –

(a) for the first month of the quarter, take into account the balance in the electronic cash ledger.

(b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month.

(4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed.".

12. In the said rules, in rule 62 with effect from the 10th day of November, 2020, Amendment of rule 62

(i) in sub-rule (1), the words, figures, letters and brackets "or paying tax by availing the benefit of notification no.-KA.NI-2-810/XI-9(47)/17-U.P. Act-1-2017- Order-(38)-2019 dated May 28, 2019" shall be omitted;

(ii) in sub-rule (4), the words, figures, letters and brackets "or by availing the benefit of notification no.-KA.NI-2-810/XI-9(47)/17-U.P. Act-1-2017-Order-(38)-2019 dated May 28, 2019" shall be omitted;

(iii) in the explanation to sub-rule (4), the words, figures, letters and brackets "or opting for paying tax by availing the benefit of notification no.-KA.NI-2-810/XI- 9(47)/17-U.P. Act-1-2017-Order-(38)-2019 dated May 28, 2019" shall be omitted;

(iv) sub-rule (6) shall be omitted.

Amendment of 13. In the said rules, for rule 67A, the following rule shall be substituted with effect

rule 67A from 15th October, 2020 namely: -

"67A. Manner of furnishing of return or details of outward supplies by short

messaging service facility.- Notwithstanding anything contained in this Chapter, for a

registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B

or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in

FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include

furnishing of the said return or the details of outward supplies or statement through a short

messaging service using the registered mobile number and the said return or the details of

outward supplies or statement shall be verified by a registered mobile number based One Time

Password facility.

Explanation - For the purpose of this rule, a Nil return or Nil details of outward

supplies or Nil statement shall mean a return under section 39 or details of outward supplies

under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the

Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may

be."

Amendment of 14. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso

rule 80 shall be substituted with effect from 15th October, 2020 namely: -

"Provided that for the financial year 2018-2019 and 2019-2020, every registered

person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as

specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual

accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the said

financial year, electronically through the common portal either directly or through a

Facilitation Centre notified by the Commissioner.".

Amendment of 15. In the said rules, in rule 138A,for sub-rule (2), the following sub-rule shall be

rule 138-A substituted with effect from 30th September, 2020, namely:-

"(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48,

the Quick Reference (QR) code having an embedded Invoice Reference Number (IRN) in it,

may be produced electronically, for verification by the proper officer in lieu of the physical

copy of such tax invoice."

Amendment of 16. In the said rules, with effect from the 20th day of March, 2020, in rule 138E, after

rule 138-E the third proviso, the following proviso shall be inserted, namely: -

"Provided also that the said restriction shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in

FORM GST CMP-08, as the case may be, has not been furnished for the period February,

2020 to August, 2020."

Amendment of 17. In the said rules, in rule 142, in sub-rule (1A), with effect from 15th October, 2020

rule 142 -

(i) for the words "proper officer shall", the words "proper officer may" shall be

substituted;

(ii) for the words "shall communicate", the word "communicate" shall be substituted.

18. In FORM GSTR-1,

Amendment of Form GSTR-1 (i) against serial number 12, in the table, in column 6, in the heading, for the words "Total value", the words "Rate of tax" shall be substituted with effect from 15th October, 2020;

(ii) in the Instructions, after serial number 17, the following instruction shall be

inserted with effect from the 10th day of November, 2020, namely:-

"18. It will be mandatory to specify the number of digits of HSN code for goods or

services that a class of registered persons shall be required to mention as may be specified in

the notification issued from time to time under proviso to rule 46 of the said rules.

19. In the said rules, for FORM GSTR-2A, with effect from 15th October 2020, the Amendment of Form GSTR-2A

following form shall be substituted, namely.

"FORM GSTR-2A

[See rule 60(1)]

Details of auto drafted supplies

(From GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received

from SEZ units / developers)

PART-A

(Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge

4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3)

PART-B

PART- C

PART- D

11. Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments thereof)

1.Terms Used :-

a. ITC – Input tax credit

b. ISD – Input Service Distributor

2.Important Advisory: FORM GSTR-2A is statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing.

3.There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable.

20. After form 2-A, the following form shall be inserted with effect from the 10th Insertion of Form 2-B

day of November, 2020, namely:-

"FORM-2B

[See rule 60(7)]

Auto-drafted ITC Statement (From FORM GSTR-1, GSTR-5, GSTR-6 and Import data received from ICEGATE)

3. ITC Available Summary

4. ITC Not Available Summary

1. Terms Used :-

a. ITC – Input tax credit b. B2B – Business to Business c. ISD – Input service distributor d. IMPG – Import of goods e. IMPGSEZ – Import of goods from SEZ

2. Important Advisory:

(a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5 and 6. It is a static statement and will be made available once a month. The documents filed by the supplier in any FORMS GSTR-1,5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier's date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case for additional details, they may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details.

(b) Input tax credit shall be indicated to be non-available in the following scenarios: - i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub-section (4) of Section 16 of CGST Act, 2017.

ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State.

However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by the system. Taxpayers, should self-assess and reverse such credit in their FORM GSTR-3B.

3. It may be noted that FORM GSTR-2B will consist of all the FORM GSTR-1s, 5s and 6s being filed by your suppliers, generally between the due dates of filing of two consequent GSTR-1 or furnishing of IFFs, based on the filing option (monthly or quarterly) as chosen by the corresponding supplier. The dates for which the relevant data has been extracted is specified in the CGST Rules and is also available under the "View Advisory" tab on the online portal. For example, FORM GSTR-2B for the month of February will consist of all the documents filed by suppliers who choose to file their FORM GSTR-1 monthly from 00:00 hours on 12th February to 23:59 hours on 11th March.

4. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers.

5. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B.

6. Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-2B. It is divided into following two parts:

A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B. B. Part B captures the summary of credit that shall be reversed in relevant table of FORM GSTR-3B. 7. Table 4 captures the summary of ITC not available as on the date of generation of FORM GSTR- 2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of credit notes continues for such supplies.

8. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Tax payers shall ensure that

a. No credit shall be taken twice for any document under any circumstances. b. Credit shall be reversed wherever necessary. c. Tax on reverse charge basis shall be paid.

9. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility.

10. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable.

11. Table wise instructions:

(ii) in the instructions, -

(a) for paragraph 7, the following paragraph shall be substituted, namely: - "7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under:

(i) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5;

(ii) for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and

(iii) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies.";

(b) in paragraph 8, in clause (ii), after the words, "invoice value is more than", the word "rupees", shall be inserted;

(c) for paragraph 10, the following paragraph shall be substituted, namely: -

"10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. Inward supplies attracting reverse charge shall be reported in Part C of the table."

22. In the said rules, in FORM GSTR-5A, with effect from the 15th day of October, Amendment of Form GSTR 5-A

2020 -

(i) against serial number 4 and entries relating thereto, the following entries shall be inserted, namely: -

"4(a) ARN:

4(b) Date of ARN:";

(ii) for serial number 6, the following shall be substituted, namely: -

"6. Calculation of interest, or any other amount

(iii). for serial number 7, the following shall be substituted, namely: -

"7. Tax, interest and any other amount payable and paid

23. In the said rules, in FORM GSTR-9, with effect from the 15th day of Amendment of Form GSTR-9 October, 2020-

(i) in the Table, -

(a) against serial number 8C, in column 2, for the entry, the following entry

shall be substituted, namely: -

"ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period";

(b) against Pt. V, for the heading, the following heading shall be substituted,

namely: -

"Particulars of the transactions for the financial year declared in returns of the

next financial year till the specified period."; (ii) in the instructions, -

(a) after paragraph 2, the following entry shall be inserted, namely,- "2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here."

(b) in paragraph 4, -

(A) after the words, letters and figures, "that additional liability for the FY 2017-18 or FY 2018-19", the word, letters and figures "or FY 2019-20" shall be inserted;

(B) in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted;

(c) in paragraph 5, in the Table, in second column, -

(A) against serial number 6B, after the entries, the following entry shall

be inserted, namely: -

"For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.";

(B) against serial number 6C and serial number 6D, -

(i) after the entry ending with the words "entire input tax credit under the "inputs" row only.", the following entry shall be inserted, namely: -

"For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.";

(ii) in the entry ending with the words, figures and letters "Table 6C and 6D in Table 6D only.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (C) against serial number 6E, after the entry, the following entry shall

be inserted, namely: -

"For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.";

(D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted.;

(E) against serial number 8A, after the entry, the following entry shall

be inserted, namely: -

"For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the 1st November, 2020 shall be auto-populated in this table.";

(F) against serial number 8C, for the entries, the following entry shall be substituted, namely:-

"Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017.";

(d) in paragraph 7,–

(A) after the words and figures "April 2019 to September 2019.", the following shall be inserted, namely: -

"For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020.";

(B) in the Table, in second column, -

(I) against serial number 10 & 11, after the entries, the following entry

shall be inserted, namely: -

"For FY 2019-20, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2020 to September 2020 shall be declared here.";

(II) against serial number 12, -

(1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the words "for filling up these details.", the following entry shall be inserted, namely: -

"For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table.";

(2) in the entry beginning with the word, letters and figures "For FY 2017-18" and ending with the words "an option to not fill this table.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted;

(III) against serial number 13, –

(1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the words, letters and figures "in the annual return for FY 2019-20.", the following entry shall be inserted, namely: -

"For FY 2019-20, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21.";

(2) in the entry beginning with the word, letters and figures "For FY 2017-18" and ending with the words "an option to not fill this table.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted;

(e) in paragraph 8, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted.

24. In the said rules, in FORM GSTR-9C, in the instructions, with effect from the Amendment of Form GSTR-9C 15th day of October, 2020 -

(i) in paragraph 4, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted;

Amendment of Form GST RFD-01 (ii) in paragraph 6, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted. 25. In the said rules, in FORM GST RFD-01, with effect from the 15th day of October, 2020, in Annexure-1, in Statement-2, in the heading the brackets, word and letters "(accumulated ITC)", shall be omitted.

26. In the said rules, in FORM GST ASMT-16, with effect from the

27. In the said rules, in FORM GST DRC-01, with effect from the 15th day of

Amendment of Form GST DRC-01 28. In the said rules, in FORM GST DRC-02, with effect from the 15th day of

Amendment of Form GST DRC-02 29. In the said rules, in FORM GST DRC-07,with effect from the 15th day of October,

Amendment of Form GST DRC-07 Amendment of Form GST DRC-08 30. In the said rules, in FORM GST DRC-08, with effect from the 15th day of October, 2020, after serial number 7, for the table, the following table shall be substituted, namely: -

31. In the said rules, in FORM GST DRC-09, with effect from the 15th day of October, 2020, for the table, the following table shall be substituted, namely: -

Amendment of Form GST DRC-09

32. In the said rules, in FORM GST DRC-24,with effect from the 15th day of October, 2020, for the table, the following table shall be substituted, namely: -

Amendment of Form GST DRC-24

33. In the said rules, in FORM GST DRC-25, with effect from the 15th day of October, 2020, for the table, the following table shall be substituted, namely: -

Amendment of Form GST DRC-25

By order,

ALOK SINHA,

Apar Mukhya Sachiv.

पी0एस0यू0पी0-ए0पी0 620 राजपत्र-2021-(1239)-599 प्रतियां (कम्प्यूटर/टी0/ऑफसेट)।

पी0एस0यू0पी0-ए0पी0 73 सा0 राज्य कर-2021-(1240)-1,000 प्रतियां (कम्प्यूटर/टी0/ऑफसेट)।620 RPH (Rajya Kar Anubhag-2) (Order no. 168) 2021 data 4e 621 RPH Goods & Service (Order no. 169) 2020 Data 4E