jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k&132 ¼x½
MCywå@,uåihå@91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
jkT; dj vuqHkkx&2 ———— la[;k 1075@X;kjg-2&23-9¼47½&17-Vh0lh0-224-m0iz0vf/k0-1-2017-vkns'k ¼278½-2023 y[kuÅ] 26 tqykbZ] 2023 ———— vf/klwpuk
mRrj izns'k eky vkSj lsokdj vf/kfu;e] 2017 ¼mRrj çns'k vf/kfu;e la[;k 1 lu~ 2017½ dh /kkjk 9 dh mi/kkjk ¼1½] mi/kkjk ¼3½ vkSj mi/kkjk ¼4½] /kkjk 11 dh mi/kkjk ¼1½] /kkjk 15 dh mi/kkjk ¼5½] /kkjk 16 dh mi/kkjk ¼1½ v©j /kkjk 148 }kjk çnRr 'kfDr;ksa dk ç;ksx djds jkT;iky] ;g lek/kku g¨ tkus ij fd ,slk djuk y¨dfgr esa vko";d g¨ ifj"kn~ dh laLrqfr;¨a ij] ,rn~}kjk] vf/klwpuk la[;k d0fu0-2– 842@X;kjg-9¼47½-17-m0iz0vf/k0-1-2017-vkns'k¼9½-2017] fnukad 30 twu] 2017 esa vxzrj fuEufyf[kr la'kks/ku djrha gSa] vFkkZr~ %&
mDr vf/klwpuk esa]&
¼d½ lkj.kh esa]&
¼i½ Øe la[;k 3 ds le{k] LrEHk ¼3½ esa en ¼i³½ esa fuEufyf[kr Li'Vhdj.k c<+k fn;k tk,xk] vFkkZr%&
&;g en lkj.kh ds Øe la[;k 3 ds le{k en ¼iv½] ¼v½ v©j ¼vi½ ds mi en¨a d¨ fufnZ'V djrk gS t¨ vf/klwpuk la[;k 620@X;kjg-2-22-9-(47)-17-Vh0lh-188-m0ç0vf/k0- 1-2017-vkns"k-(238)-2022, fnukad 18 tqykbZ] 2022 }kjk muds fujLr g¨us ls iwoZ vf/klwpuk esa fo|eku FksA**(
¼ii½ Øe la[;k 9 ds le{k] LrEHk ¼3½ esa] en ¼iii½ esa] mi-en ¼[k½ esa] LrEHk ¼5½ ds v/khu çfof'V;¨a esa] "krZ ¼2½ esa]& 2 mRrj izns'k vlk/kkj.k xtV] 26 tqykbZ] 2023 ¼d½ "kCn] vad v©j v{kj **iwoZorhZ foRrh; o'kZ ds 15 ekpZ d¨ ;k igys** ds LFkku ij "kCn] vad v©j v{kj **iwoZorhZ foRrh; o'kZ ds igyh tuojh d¨ ;k mlds i"pkr~ fdUrq iwoZorhZ foRrh;
o'kZ dh 31 ekpZ rd** j[k fn;s tk;saxs(
¼[k½ p©Fks ijUrqd ds i"pkr~ fuEufyf[kr ijUrqd c<+k fn;k tk;sxk] vFkkZr%&
**ijUrq ;g Hkh fd thVh, }kjk foRrh; o'kZ ds n©jku iwfrZ dh xbZ lsokv¨a ij th,lVh dk Hkqxrku djus ds fy, ç;¨x fd;k x;k fodYi vxys v©j Hkfo'; ds foRrh; o'k¨Za ds fy, ç;¨x fd;k x;k le>k tk,xk tc rd fd thVh, vuqyXud VI esa fjolZ pktZ eSdsfuTe ds v/khu okilh ds fy, iwoZorhZ foRrh; o'kZ dh 1 tuojh d¨ ;k mlds i"pkr~ fdUrq iwoZorhZ foRrh; o'kZ ds 31 ekpZ rd ?k¨'k.kk nkf[ky ugha djrk gSA**(
¼iii½ Øe la[;k 24 ds le{k] LrEHk ¼3½ esa en ¼i½ esa] Li'Vhdj.k esa] [kaM ¼i½ esa mi-[k.M ¼t½ d¨ fudky fn;k tk,xkA
¼[k½ vuqyXud v esa]
¼i½ iSjk 2 esa] "kCn **foRrh; o'kZ dk var ftlds fy, ;g ç;¨x fd;k tkrk gS** ds LFkku ij] "kCn v©j vad **foRrh; o'kZ dk vkjEHk ftlds fy, eSa fu;r fnukad d¨ ;k ls igys vuqyXud VI nkf[ky djds fjolZ pktZ eSdsfuTe ds v/khu okilh djus dk fodYi ç;qDr djrk gwa¡**] j[k fn;s tk;saxs(
¼ii½ vuqyXud ds u¨V esa] vad] v{kj v©j "kCn **fdlh Hkh foRrh; o'kZ ds fy, mij¨Dr fodYi dk ç;¨x djus dh vafre frfFk iwoZorhZ foRrh; o'kZ dh 15 ekpZ gS** ds LFkku ij] vad] v{kj v©j "kCn **fdlh Hkh foRrh; o'kZ ds fy, mij¨Dr fodYi dk ç;¨x iwoZorhZ foRrh; o'kZ dh 1 tuojh d¨ ;k mlds i"pkr~ fdUrq iwoZorhZ foRrh; o'kZ ds 31 ekpZ rd fd;k tk,xk** j[k fn;s tk;saxs(
¼x½ vuqyXud v ds i"pkr~ fuEufyf[kr vuqyXud c<+k fn;k tk,xk] vFkkZr%&
**vuqyXud VI
çi=
fdlh foRrh; o'kZ ds çkjEHk g¨us ls iwoZ nkf[ky fd;s x;s fjolZ pktZ eSdsfuTe ds v/khu okil djus dk vk"kf;r eky ifjogu vfHkdj.k }kjk fodYi dk ç;¨x djus ds fy, vf/kdkfjrk okys th,lVh çkf/kdj.k ds le{k çLrqr fd, tkus ds fy, çi=A
lanHkZ la[;k&
fnukad%&
1&eSa@ge&&&&&&&&¼O;fDr dk uke½] eSllZ &&&&&&dk çkf/kd`r çfrfuf/k foRrh;
o'kZ&&&&&&&ds n©jku vuqyXud v fnukad&&&&&½ d¨ Hkjdj] gekjs }kjk iwfrZ fd, x, eky ds ifjogu ds laca/k esa thVh, dh lsokv¨a ij th,lVh dk Hkqxrku djus ds fodYi dk ç;¨x fd;k FkkA(
2&eSa ,rn~}kjk ?k¨'k.kk djrk gw¡ fd eSa foRrh; o'kZ ds fy, fjolZ pktZ eSdsfuTe ij okil y©Vuk pkgrk gw¡&&&(
3&eSa le>rk gw¡ fd ,d ckj bl fodYi dk ç;¨x djus ij fodYi dk ç;¨x djus ds fnukad ls bls ,d o'kZ dh vof/k ds Hkhrj ifjofrZr djus dh vuqefr ugha nh tk,xh v©j ;g ml foRrh; o'kZ ds var rd fof/kekU; jgsxk ftlds fy, bls ç;¨x fd;k x;k gSA mRrj izns'k vlk/kkj.k xtV] 26 tqykbZ] 2023 3 fof/kd uke%&
th,lVvkbZ,u%&
iSu uacj
çkf/kd`r çfrfuf/k dk gLrk{kj%
çkf/kd`r gLrk{kjdrkZ dk uke%
thVh, dk iwjk irk%
¼vf/kdkfjrk okys th,lVh çkf/kdj.k dh fnukafdr ikorh½
% fdlh Hkh foRrh; o'kZ ds fy, mij¨Dr fodYi dk ç;¨x iwoZorhZ foRrh; o'kZ dh 1 tuojh d¨ ;k mlds i"pkr~ fdUrq iwoZorhZ foRrh; o'kZ ds 31 ekpZ rd fd;k tk,xkA**
2&;g vf/klwpuk fnukad 27 tqykbZ] 2023 ls izo`Rr gksxhA
vkKk ls]
fufru jes'k xksd.kZ] vij eq[; 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. 1075@XI-2&23-9¼47½-17-T.C.-224-U.P.Act-1-2017-Order ¼278½-2023, dated July 26, 2023 :
No. 1075@XI-2&23-9¼47½-17-T.C.-224-U.P.Act-1-2017-Order ¼278½-2023 Dated Lucknow, July 26, 2023
IN exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification no. KA.NI.-2-842/XI- 9(47)-17-U.P. Act-1-2017-Order (9)-2017, dated June 30, 2017, namely :–
In the said notification,–
(A) in the Table,–
(i) against serial number 3, in Column (3), in item (ie), following explanation shall be inserted, namely :&
"Explanation-This item refers to sub-item of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification no. 620/XI-2-22-9(47)-17-T.C.-188-U.P.Act-1-2017-Order-(238)-2022, dated July 18, 2022.";
(ii) against Sl. no. 9, in Column (3), in item (iii), in sub-item (b), in the entries under Column (5), in condition (2) :&
(a) for the words, figures and letters "on or before the 15th March of the preceding Financial Year", the words, figures and letters "on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year" shall be substituted;
(b) after the fourth proviso, the following proviso shall be inserted, namely:-
"Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year.";
4 mRrj izns'k vlk/kkj.k xtV] 26 tqykbZ] 2023(iii) against serial number 24, in column (3), in item (i), in the Explanation, in clause (i), sub-clause (h) shall be omitted.
(B) in Annexure V,
(i) in para 2, for the words "end of the financial year for which it is exercised", the words and figures "the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date" shall be substituted;
(ii) in note to Annexure, for the words, figures and letters "The last date for exercising the above option for any financial year is the 15th March of the preceding financial year", the words, figures and letters "The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year" shall be substituted;
(C) after Annexure V, the following Annexure shall be inserted, namely:-
"Annexure VI
FORM
Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority.
Reference no.-
Date:-
1. I/We --------------(name of Person), authorized representative of M/s ----------------had exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during, the financial year ------------under forward charge by filling Annexure V on ------------;
2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year-----;
3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised.
Legal Name:-
GSTIN
PAN No.
Signature of Authorized representative:
Name of Authorized Signatory:
Full Address of GTA:
(Dated Acknowledgment of jurisdictional GST Authority)
Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year".
2. This notification shall come into force with effect from 27th July, 2023.
By order,
NITIN RAMESH GOKARN,
Apar Mukhya Sachiv.