jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k–260 ¼x½
MCywå@,uåihå@91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
jkT; dj vuqHkkx&2
la[;k 1010@X;kjg-2&22-9¼42½-17-Vh0lh0 62-m0iz0 th0,l0Vh0 fu;e-2017-vkns'k¼256½-2022
y[kuÅ] 22 fnlEcj] 2022
&&&&&&
vf/klwpuk
mRrj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj çns'k vf/kfu;e la[;k 1 lu~ 2017½ dh /kkjk 164 }kjk çnRr 'kfDr;ksa dk ç;ksx djds jkT;iky] ifj"kn~ dh flQkfj'kksa ij] ,rn~}kjk mRrj izns'k eky vkSj lsok dj fu;ekoyh] 2017 dk vxzrj la'kks/ku djus ds fy, fuEufyf[kr fu;ekoyh cukrh gSa] vFkkZr~ %&
mRrj izns'k eky vkSj lsok dj ¼NIiuok¡ la'kks/ku½ fu;ekoyh] 2022
laf{kIr uke vkSj 1&¼1½ ;g fu;ekoyh mRrj izns'k eky vkSj lsok dj ¼NIiuok¡ la'kks/ku½
izkjEHk
fu;ekoyh] 2022 dgh tk;sxhA
¼2½ bl fu;ekoyh esa vU;Fkk micfU/kr ds flok;] ;g rkjh[k 1 vDVwcj] 2022 ls
izo`Rr gqbZ le>h tk;sxhA
fu;e 21 dk 2&mRrj izns'k eky vkSj lsok dj fu;ekoyh] 2017 ¼ftls vkxs mDr fu;ekoyh
la'kks/ku
dgk x;k gS½ esa] fu;e 21 esa] [k.M ¼N½ ds i'pkr~] fuEufyf[kr [k.M c<+k fn;s tk;saxs]
vFkkZr~ %& 2 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022
^^¼t½ ,slk dksbZ jftLVªh—r O;fDr] ftlds fy;s /kkjk 39 dh mi/kkjk ¼1½ ds v/khu izR;sd ekg ;k mlds vkaf'kd Hkkx ds fy;s fooj.kh nkf[ky djuk visf{kr gks] fujUrj N% ekg dh vof/k rd fooj.kh izLrqr u fd;k gks(
¼>½ ,slk dksbZ jftLVªh—r O;fDr ftlds fy;s /kkjk 39 dh mi/kkjk ¼1½ ds ijUrqd ds v/khu izR;sd frekgh ;k mlds vkaf'kd Hkkx ds fy;s fooj.kh nkf[ky djuk visf{kr gks] fujUrj nks dj vof/k;ksa rd fooj.kh izLrqr u fd;k gksA**A
3&mDr fu;ekoyh ds fu;e 36 esa]&
fu;e 36 dk la'kks/ku
¼d½ mi fu;e ¼2½ esa] 'kCn] v{kj vkSj vad] ^^vkSj mDr nLrkost esa ;Fkk vUrfoZ"V lqlaxr lwpuk ,sls O;fDr }kjk iz:i th,lVhvkj&2 esa nh xbZ gSa** fudky fn;s tk;saxs(
¼[k½ mi fu;e ¼4½ esa] [k.M ¼[k½ esa] 'kCn ^^dk C;kSjk** ds iwoZ 'kCn ^^ds lEcU/k esa buiqV dj izR;;** c<+k fn;s tk;saxsA
4&mDr fu;ekoyh ds fu;e 37 esa]&
fu;e 37 dk la'kks/ku
¼d½ mi fu;e ¼1½ vkSj ¼2½ ds LFkku ij fuEufyf[kr mi fu;e j[k fn;s tk,axs] vFkkZr~ %&
^^¼1½ dksbZ jftLVªh—r O;fDr] tks eky ;k lsok ;k nksuksa dh fdlh ,slh
vkod iwfrZ ij buiqV dj izR;; dk miHkksx fd;k gks] tks mu iwfrZ;ksa ls
fHkUu gks ftu ij dj fjolZ pktZ ds vk/kkj ij lans; gks] fdUrq mlds
iwfrZdrkZ dks /kkjk 16 dh mi/kkjk ¼2½ ds f}rh; ijUrqd esa fofufnZ"V
le;-lhek ds Hkhrj Hkqxrku djus esa foQy gks] ml ij lans; dj lfgr
chtd tkjh fd, tkus dh rkjh[k ls ,d lkS vLlh fnu dh vof/k ds Bhd
i'pkr~ okyh dj vof/k esa] ,slh iwfrZ ds lEcU/k esa izkIr buiqV dj izR;;
ds cjkcj jkf'k dk Hkqxrku /kkjk 50 ds v/khu ml ij lans; C;kt ds lkFk
iz:i th,lVhvkj&3[k esa djsxk %
ijUrq ;g fd mDr vf/kfu;e dh vuqlwph&1 esa ;FkkfofufnZ"V izfrQy ds
fcuk dh xbZ iwfrZ;ksa dk ewY;] /kkjk 16 dh mi/kkjk ¼1½ ds f}rh; ijUrqd ds
iz;kstuksa ds fy, lanRr fd;k x;k le>k tk,xk%
ijUrq ;g vkSj fd /kkjk 15 dh mi/kkjk ¼2½ ds [k.M ¼[k½ ds micU/kksa ds
vuqlkj tksM+h xbZ fdlh /kujkf'k ds dkj.k iwfrZ;ksa ds ewY; dks /kkjk 16 dh
mi/kkjk ¼2½ ds f}rh; ijUrqd ds iz;kstuksa ds fy, lanRr fd;k x;k le>k
tk;sxkA
¼2½ tgk¡ mDr jftLVªh—r O;fDr ckn esa bl rjg dh iwfrZ ds ewY; dh
/kujkf'k dk lank; mlds iwfrZdrkZ dks lans; dj ds lkFk djrk gS] ogk¡ og
mi fu;e ¼1½ esa fufnZ"V buiqV dj izR;; dk iqu% miHkksx djus dk gdnkj
gksxkA**(
¼[k½ mi fu;e ¼3½ fudky fn;k tk;sxkA
5&mDr fu;ekoyh ds fu;e 38 esa]&
fu;e 38 dk la'kks/ku
¼d½ [k.M ¼d½ esa] mi&[k.M ¼ii½ esa] 'kCn] v{kj vkSj vad] ^^iz:i th,lVhvkj&2 esa** fudky fn;s tk;saxs( mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 3 ¼[k½ [k.M ¼x½ esa] 'kCn] v{kj vkSj vad] ^^vkSj iz:i th,lVhvkj&2 esa fn;k tk,xk**] ds LFkku ij 'kCn] v{kj vkSj vad ^^vkSj buiqV dj izR;; dh 'ks"k /kujkf'k iz:i th,lVhvkj&3[k esa mRØfer dj nh tk,xh** j[k fn;s tk;saxs(
¼x½ [k.M ¼?k½ fudky fn;k tk,xkA
6&mDr fu;ekoyh ds fu;e 42 esa] mi fu;e ¼1½ esa] [k.M ¼N½ esa] 'kCn] v{kj fu;e 42 dk la'kks/ku
vkSj vad ^^iz:i th,lVhvkj&2 esa chtd Lrj ij vkSj** fudky fn;s tk;saxsA
7&mDr fu;ekoyh ds fu;e 43 esa] mi fu;e ¼1½ esa] 'kCn] v{kj vkSj vad fu;e 43 dk la'kks/ku
^^iz:i th,lVhvkj&2 vkSj** nksuksa LFkkuksa ij tgk¡ dgha os vkrs gSa] fudky fn;s tk;saxsA
8&mDr fu;ekoyh ds fu;e 60 esa] mi fu;e ¼7½ esa] 'kCn ^^Lor% rS;kj** ds fu;e 60 dk la'kks/ku
LFkku ij] 'kCn ^^Lor% tfur** j[k fn;s tk;saxsA
9&mDr fu;ekoyh ds fu;e 69] 70] 71] 72] 73] 74] 75] 76] 77 vkSj 79
fudky fn;s tk;saxsA
fu;e 69] 70] 71] 72] 73] 74] 75] 76] 77] 79 dk fudkyk tkuk
10&mDr fu;ekoyh ds fu;e 83 esa] mi fu;e ¼8½ esa] [k.M ¼d½ esa] 'kCn fu;e 83 dk la'kks/ku
^^vkSj vkod** fudky fn;s tk;saxs(
11&mDr fu;ekoyh ds fu;e 85 esa] mi fu;e ¼2½ esa]& fu;e 85 dk
la'kks/ku
¼d½ [k.M ¼[k½ esa] 'kCn ^^mDr O;fDr** ds LFkku ij 'kCn ^^mDr O;fDr(
;k** j[k fn;s tk;saxs(
¼[k½ [k.M ¼x½ fudky fn;k tk;sxkA
12&mDr fu;ekoyh es fu;e 89 esa] mi fu;e ¼1½ esa]& fu;e 89 dk
la'kks/ku
¼d½ 'kCn ^^dksbZ O;fDr] tks** ds i'pkr~ 'kCn] dks"Bd vkSj vad ^^/kkjk 49 dh mi/kkjk ¼6½ ds micU/kksa ds vuqlkj bysDVªkWfud udn cgh esa fdlh Hkh vfr'ks"k /kujkf'k ds] ;k** c<+k fn;s tk;sxs(
¼[k½ izFke ijUrqd fudky fn;k tk,xk(
¼x½ f}rh; ijUrqd esa] 'kCn ^^ijUrq ;g vkSj Hkh fd** ds LFkku ij] 'kCn
^^ijUrq ;g fd** j[k fn;s tk;saxs(
¼?k½ r`rh; ijUrqd esa] 'kCn ^^ijUrq ;g Hkh fd** ds LFkku ij] 'kCn ^^ijUrq
;g vkSj fd** j[k fn;s tk;saxsA
fu;e 96 dk la'kks/ku
13&mDr fu;ekoyh ds fu;e 96 esa] mi fu;e ¼3½ esa] 'kCn] v{kj vkSj vad ^^;FkkfLFkfr iz:i th,lVhvkj&3 ;k iz:i th,lVhvkj&3[k** ds LFkku ij] v{kj vkSj vad ^^iz:i th,lVhvkj&3[k** j[k fn;s tk;saxsA
14&mDr fu;ekoyh ds iz:i th,lVhvkj&1d] iz:i th,lVhvkj&2 vkSj
iz:i th,lVhvkj&3 fudky fn;s tk;sxsA
iz:i th,lVhvkj&1d] th,lVhvkj&2 ,oa iz:i th,lVhvkj&3 dk fudkyk tkuk
iz:i th,lVh ihlhVh&05 dk la'kks/ku
15&mDr fu;ekoyh ds iz:i th,lVh ihlhVh&05 esa] Hkkx&d esa] lkj.kh esa] Øe la[;k&1 ds le{k] ^^xfrfof/k;ksa dh lwph** 'kh"kZd ds v/khu] 'kCn ^^vkSj vkod** fudky fn;s tk;saxsA
vkKk ls]
fufru jes'k xksd.kZ] izeq[k lfpoA 4 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 IN pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no. 1010/XI-2–22-9(42)-17-T.C. 62-U.P. GST Rules-2017-Order(256)-2022, dated December 22, 2022 :
No. 1010/XI-2–22-9(42)-17-T.C. 62-U.P. GST Rules-2017-Order(256)-2022
Dated Lucknow, December 22, 2022
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
(FIFTY-SIXTH AMENDMENT) RULES, 2022
Short title and
1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax commencement
(Fifty-Sixth Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 1st day of October, 2022.
Amendment of
2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter rule 21
referred to as the said rules), in rule 21, after clause (g), the following clause shall be inserted, namely :-
"(h) being a registered person required to file return under sub-section (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months;
(i) being a registered person required to file return under proviso to sub-section (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods." .
Amendment of
3. In rule 36 of the said rules,–
rule 36
(a) in sub-rule (2), the words, letters and figure, "and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person" shall be omitted;
(b) in sub-rule (4), in clause (b), after the words, " the details of" , the words, " input tax credit in respect of" shall be inserted.
Amendment of
4. In rule 37 of the said rules,–
rule 37
(a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely :–
"(1) A registered person, who has availed of input tax credit on any
inward supply of goods or services or both, other than the supplies on
which tax is payable on reverse charge basis, but fails to pay to the
supplier thereof, the amount towards the value of such supply along
with the tax payable thereon, within the time limit specified in the
second proviso to sub-section (2) of section 16, shall pay an amount
equal to the input tax credit availed in respect of such supply along
with interest payable thereon under section 50, while furnishing the
return in FORM GSTR-3B for the tax period immediately following
the period of one hundred and eighty days from the date of the issue of
the invoice :
mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022 5Provided that the value of supplies made without consideration
as specified in Schedule-1 of the said Act shall be deemed to have
been paid for the purposes of the second proviso to sub-section (2) of
section 16:
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 the second proviso to sub-section (2) of section 16;
(2) Where the said registered person subsequently makes the
payment of the amount towards the value of such supply along with
tax payable thereon to the supplier thereof, he shall be entitled to
re-avail the input tax credit referred to in sub-rule (1)." ;
(b) sub-rule (3) shall be omitted.
5. In rule 38 of the said rules,–
Amendment of rule 38
(a) in clause (a), in sub-clause (ii), the word, letters and figure, "in FORM
GSTR-2" shall be omitted;
(b) in clause (c), for the words, letters and figure, "and shall be furnished in
FORM GSTR-2", the words, letters and figure, "and the balance amount of input tax
credit shall be reversed in FORM GSTR-3B" shall be substituted;
(c) clause (d) shall be omitted.
Amendment of 6. In rule 42 of the said rules, in sub-rule (1), in clause (g), the words, letters
rule 42
and figure, "at the invoice level in FORM GSTR-2 and" shall be omitted.
Amendment of 7. In rule 43 of the said rules, in sub-rule (1), the words, letters and figure,
rule 43
"FORM GSTR-2 and" at both places where they occur, shall be omitted.
Amendment of 8. In rule 60 of the said rules, in sub-rule (7), for the words, "auto-drafted",
rule 60
the words "auto-generated" shall be substituted.
Omitted of rules 9. Rules 69, 70, 71, 72, 73, 74, 75, 76, 77, and 79 of the said rules shall be
69, 70, 71, 72, omitted.
73, 74, 75, 76,
77, 79
Amendment of 10. In rule 83 of the said rules, in sub-rule (8), in clause (a), the words " and
rule 83
inward" shall be omitted.
11. In rule 85 of the said rules, in sub-rule (2),– Amendment of
rule 85
(a) in clause (b), for the words "said person;", the words "said person; or"
shall be substituted;
(b) clause (c) shall be omitted.
12. In rule 89 of the said rules, in sub-rule (1),– Amendment of
rule 89
(a) after the words "claiming refund of", the words, brackets and figures
"any balance in the electronic cash ledger in accordance with the provisions
of sub-section (6) of section 49 or" shall be inserted;
(b) the first proviso shall be omitted;
6 mRrj izns'k vlk/kkj.k xtV] 22 fnlEcj] 2022(c) in the second proviso, for the words "Provided further that", the
words "provided that" shall be substituted;
(d) In the third proviso, for the words "Provided also that", the words
"Provided further that" shall be substituted.
Amendment of
13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and rule 96
figures, " FORM GSTR-3 or FORM GSTR-3B, as the case may be", the letters and
figure, "FORM GSTR-3B" shall be substituted.
Omitted of form
14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules GSTR-1A,
shall be omitted.
GSTR-2 and
FORM GSTR-3
Amendment of
15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against FORM GST
Sr. No. 1, under the heading "List of Activities", the words, "and inward", shall be PCT-05
omitted.
By order,
NITIN RAMESH GOKARN,
Pramukh Sachiv.
ih0,l0;w0ih0&,0ih0 1140 jkti=&2023&¼1851½&599 çfr;ka ¼dEI;wVj@Vh0@vkWQlsV½A
ih0,l0;w0ih0&,0ih0 33 lk0 jkT; dj&2023&¼1852½&1000 çfr;ka ¼dEI;wVj@Vh0@vkWQlsV½A