jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k–8 ¼x½
MCywå@,uåihå@91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
jkT; dj vuqHkkx&2
la[;k 1193@X;kjg-2&22-9¼42½-17-Vh0lh0 64-m0iz0 th0,l0Vh0 fu;e-2017-vkns'k¼262½-2023
y[kuÅ] 27 tuojh] 2023
&&&&&&
vf/klwpuk
mRrj izns'k lk/kkj.k [k.M vf/kfu;e] 1904 ¼mRrj izns'k vf/kfu;e la[;k 1 lu~ 1904½ dh /kkjk 21 ds lkFk ifBr 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] eky vkSj lsok dj 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 ¼vV~Bkouok¡ la'kks/ku½ fu;ekoyh] 2023
laf{kIr uke vkSj 1&¼1½ ;g fu;ekoyh mRrj izns'k eky vkSj lsok dj ¼vV~Bkouok¡ la'kks/ku½
izkjEHk
fu;ekoyh] 2023 dgh tk;sxhA
¼2½ bl fu;ekoyh esa] vU;Fkk micfU/kr ds flok;] ;g rkjh[k 1 fnlEcj] 2022 ls
izo`Rr gqbZ le>h tk;sxhA
fu;e 122] 124 2&mRrj izns'k eky vkSj lsok dj fu;ekoyh] 2017 ¼ftls vkxs ^^mDr fu;ekoyh**
rFkk 125 dk dgk x;k gS½ esa] fu;e 122] 124 rFkk 125 fudky fn;s tk;saxsA
fudkyk tkuk 2 mRrj izns'k vlk/kkj.k xtV] 27 tuojh] 2023 3&mDr fu;ekoyh esa] fu;e 127 esa]&
fu;e 127 dk la'kks/ku
¼,d½ ik'oZ 'kh"kZd esa] 'kCn ^^drZO;** ds LFkku ij 'kCn ^^—R;** j[k fn;k
tk;sxk(
¼nks½ 'kCn ^^izkf/kdj.k dk drZO; gksxk fd** ds LFkku ij 'kCn ^^izkf/kdj.k
fuEufyf[kr —R;ksa dk fuoZgu djsxk] vFkkZr~ %&** j[k fn;s tk;saxsA
4&mDr fu;ekoyh esa] fu;e 134 rFkk 137 fudky fn;s tk;saxsA
fu;e 134 rFkk 137 dk fudkyk tkuk
5&mDr fu;ekoyh esa] fu;e 137 ds i'pkr~] v/;k; iUæg ds Li"Vhdj.k esa] [k.M ¼d½ ds LFkku ij fuEufyf[kr [k.M j[k fn;k tk;sxk] vFkkZr~ %&
v/;k; iUæg ds Li"Vhdj.k dk la'kks/ku
^^¼d½ ^^izkf/kdj.k** dk rkRi;Z vf/kfu;e dh /kkjk 171 dh mi/kkjk ¼2½ ds
v/khu vf/klwfpr izkf/kdj.k ls gS(**A
vkKk ls]
fufru jes'k xksd.kZ] izeq[k lfpoA
&&&&&&
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. 1193/XI-2–22-9(42)-17-T.C. 64-U.P. GST Rules-2017-Order(262)-2023, dated January 27, 2023 :
No. 1193/XI-2–22-9(42)-17-T.C. 64-U.P. GST Rules-2017-Order(262)-2023
Dated Lucknow, January 27, 2023
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) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules to further amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely :–
THE UTTAR PRADESH GOODS AND SERVICES TAX
(FIFTY-EIGHT AMENDMENT) RULES, 2023
Short title and
1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax commencement
(Fifty-Eighth Amendment) Rules, 2023.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 1st day of December, 2022.
Omission of rules
2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter 122, 124 and 125
referred to as the "said rules"), rules 122, 124 and 125 shall be omitted.
Amendment of
3. In the said rules, in rule 127,–
rule 127
(i) in the marginal heading, for the word "Duties", the word "Functions', shall be substituted;
(ii) for the words "It shall be the duty of the Authority,", the words "The authority shall discharge the following functions, namely :–" shall be substituted.
mRrj izns'k vlk/kkj.k xtV] 27 tuojh] 2023 34. In the said rules, rules 134 and 137 shall be omitted. Omission of rules
134 and 137
Amendment of 5. In the said rules, after rule 137, in the Explanation to Chapter-XV, for
clause (a), the following clause shall be substituted, namely :– –
Explanation to Chapter-XV
"(a) "Authority" means the Authority notified under sub-section (2) of
section 171 of the Act;".
By order,
NITIN RAMESH GOKARN,
Pramukh Sachiv.