Uttar Pradesh Goods and Services Tax (Sixty-third Amendment) Rules, 2023

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esa lwpuk^^ j[k fn;s tk,axsA

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i.

ii.

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vkSj pw¡fd dkj.k crkvks uksfVl ds vkids mRrj dh ijh{kk djus ij vkSj bl dk;kZy; esa

miyC/k vfHkys[k ds vk/kkj ij v/kksgLrk{kjh dh jk; gS fd vkidk jftLVªhdj.k

fuEufyf[kr dkj.k ¼dkj.kksa½ ls jn~n fd;k tk ldrk gS( ;k

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i.

ii.

jftLVªhdj.k jn~n djus dh çHkkoh rkjh[k <> gSA

2&—i;k ekeys ds fof'k"V fooj.k ds fy, layXu lgk;d nLrkost ns[ksaA

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LFkku%

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¼d½ Øe la[;k&5 fudky fn;k tk,xk(

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%& lkj.kh dh Øe la[;k ¼4½ ls ¼8½ rRle; ço`Rr fdlh fof/k }kjk

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la'kks/ku

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esa vkns'k tkjh fd,

tkus dh rkjh[k dks ;k bl vkns'k ds tkjh fd, tkus dh rkjh[k ls ,d o"kZ dh vof/k

ds volku ij] buesa ls tks Hkh igys gks] çHkkoh ugha jgsxkA^^A

vkKk ls]

MkW0 fufru jes'k xksd.kZ] vij eq[; lfpoA1142 RPH 2024 (Rajya kar anu.-2) (Order no. 315) (Niyamavali-63) Data-1e 6 mRrj izns'k vlk/kkj.k xtV] 27 Qjojh] 2024 IN pursuance of the provisions 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. 207/XI-2–24-9(42)-17-T.C. 69-U.P. GST Rules-2017-Order(315)-2024, dated February 27, 2024 :

No. 207/XI-2–24-9(42)-17-T.C. 69-U.P. GST Rules-2017-Order(315)-2024

Dated Lucknow, February 27, 2024

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 (SIXTY-THIRD AMENDMENT)

RULES, 2024

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

(Sixty-third Amendment) Rules, 2024.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from the 26th day of October, 2023.

2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter Amendment of Rule 28

referred to as the said rules), rule 28 shall be renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:-

"(2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a supplier to a recipient who is a related person, by way of providing corporate guarantee to any banking company or financial institution on behalf of the said recipient, shall be deemed to be one per cent of the amount of such guarantee offered, or the actual consideration, whichever is higher.".

Amendment of

3. In the said rules, in rule 142, in sub-rule (3), for the words "proper officer Rule 142

shall issue an order", the words "proper officer shall issue an intimation" shall be substituted.

Amendment of

4. In the said rules, in rule 159, in sub-rule (2), after the words Rule 159

"Commissioner to that effect", the words "or on expiry of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier," shall be inserted.

Amendment of

5. In the said rules, in FORM GST REG-01, in PART-B, in serial number 2, FORM GST

after clause (xiv), the following clause shall be inserted, namely:-

REG-01

"(xiva) One Person Company".

Insertion of

6. In the said rules, for FORM GST REG-08, the following form shall be FORM GST

substituted, namely:-

REG-08

FORM GST REG-08

[See rule 12(3)]

Reference No. Date:

To

Name:

Address:

Application Reference No.(ARN) Date:

Order of Cancellation of Registration as Tax Deductor at source or

Tax Collector at source

This is in reference to the request raised vide letter/mail dated .......................

for cancellation of registration under the Act due to the following reason, namely:-

i.

ii.

The undersigned is of opinion that the effective date of cancellation of registration is <

2. You are required to furnish pending returns immediately.

3. Kindly refer to the supportive document(s) attached for case specific details.

4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

OR

Order of Cancellation of Registration as Tax Deductor at source or

Tax Collector at source

This has reference to the show-cause notice issued dated .......................

• WHEREAS no reply to the show cause notice has been submitted,

AND, WHEREAS, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s); or

• WHEREAS reply to the show cause notice has been submitted vide letter dated ......................... ;

AND, WHEREAS, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) ; or

• WHEREAS no reply to the show cause notice has been submitted and on day fixed for personal hearing, you did not appear in person or through authorised representative;

AND, WHEREAS, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s); or

• WHEREAS no reply to the show cause notice has been submitted, but you or authorised representative attended the personal hearing and made a written or verbal submission;

AND, WHEREAS, the undersigned on examination of your written or verbal submission made during personal hearing and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s); or

• WHEREAS reply to the show cause notice has been submitted vide letter dated .......................... But, you or authorised representative did not attend the personal hearing on scheduled or extended date;

AND, WHEREAS, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s); or

• WHEREAS reply to the show cause notice has been submitted vide letter dated ................................ and you or authorised representative attended the personal hearing, made a written/oral submission during personal hearing;

AND, WHEREAS, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for the following reason(s);

i.

ii.

The effective date of cancellation of registration is<

2. Kindly refer to the supportive document(s) attached for case specific details.

3. You are required to furnish pending returns immediately.

4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

Place:

Date:

Signature

Name of the Officer

Designation

Jurisdiction";

Amendment of

7. In the said rules, in FORM GSTR-8,-

FORM GSTR-8

(a) serial number 5 shall be omitted;

(b) for serial number 7 and entries relating thereto, the following serial number and entries shall be substituted, namely :-

"7. Interest, late fee payable and paid

(c) for serial number 9 and entries relating thereto, the following serial number and entries shall be substituted, namely:-

"9. Debit entries in cash ledger for TCS, interest and late fee

payment (to be populated after filing of statement)

Amendment of 8. In the said rules, in FORM GST PCT-01, in PART-B, for serial number 4

and entries relating thereto, the following serial number 4 and entries shall be substituted,

FORM GST PCT-01

namely:-

NOTE :– Sr. No. (4) to (8) of the table should be from an Indian University

established by any law for the time being in force.

";

Amendment of 9. In the said rules, in FORM GST DRC-22, after the last paragraph, the

following paragraph shall be inserted, namely:-

FORM GST DRC-22

"This order shall cease to have effect, on the date of issuance of order in

FORM GST DRC-23 by the Commissioner, or on the expiry of a period of one

year from the date of issuance of this order, whichever is earlier.".

By order,

Dr. NITIN RAMESH GOKARN,

Apar Mukhya Sachiv.

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