Servants of Knowledge
Uttar Pradesh Extraordinary Gazette · Government of Uttar Pradesh

Uttar Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2023

Published 24 April 2023

Department
State Tax Department
Type
Extraordinary
Notification no.
511/ग्यारह-2-23-9(42)-17-टी0सी0 66-उ0प्र0 जी0एस0टी0 नियम-2017-आदेश(274)-2023
Subdepartment
Anubhag-2
Identifier
in.gazette.uttarpradesh_extraordinary.2023-04-24.c_202306281610420888
Languages
English, Hindi
Published at
Original source ↗

click here for IIIF manifest

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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. 511/XI-2–23-9(42)-17-T.C. 66-U.P. GST Rules-2017-Order (274)-2023, dated April 24, 2023 :

No. 511/XI-2–23-9(42)-17-T.C. 66-U.P. GST Rules-2017-Order (274)-2023

Dated Lucknow, April 24, 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), the Governor, on the recommendations of the Council, hereby makes the following rules to further amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely :–

UTTAR PRADESH GOODS AND SERVICES TAX

(SIXTIETH AMENDMENT) RULES, 2023

Short title and

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

(Sixtieth Amendment) Rules, 2023.

(2) They shall come into force with effect from such date as notified by the Government.

295 RPH 2023 (Rajya kar anu.-2) (Order no. 274) data 8e mRrj izns'k vlk/kkj.k xtV] 24 vçSy] 2023 3

Amendment of 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 for sub-rule (4A)

rule 8

of rule 8, the following sub-rule shall be sustituted, 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), 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:

Provided that every application made under sub-rule (4) by a person, other

than a person notified under sub-section (6D) of section 25, who has opted for

authentication of Aadhaar number and is identified on the common portal, based on data

analysis and risk parameters, shall be followed by biometric-based Aadhaar

authentication and taking photograph of the applicant where the applicant is an

individulal or of such individuals in relation to the applicant as notified under sub-

section (6C) of section 25 where the applicant is not an individual along with the

verification of the original copy of the documents uploaded with the application in

FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner

for the purpose of this sub-rule and the application shall be deemed to be complete only

after completion of the process laid down under this proviso.";

By order,

NITIN RAMESH GOKARN,

Apar Mukhya Sachiv.

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Cite this issue. Uttar Pradesh Extraordinary Gazette, Government of Uttar Pradesh, 24 April 2023. Indian Gazettes, https://egazette.servantsofknowledge.in/details/in.gazette.uttarpradesh_extraordinary.2023-04-24.c_202306281610420888/. Archive identifier in.gazette.uttarpradesh_extraordinary.2023-04-24.c_202306281610420888.