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jkT; dj vuqHkkx&2 ———— la[;k 623@X;kjg-2&25-9¼42½-17- Vh0lh0 73 m0iz0th0,l0Vh0 fu;e-2017-vkns'k¼349½-2025 y[kuÅ] 21 ebZ] 2025 &&&&&& vf/klwpuk
mÙkj izns'k lk/kkj.k [k.M vf/kfu;e] 1904 ¼vf/kfu;e la[;k 1 lu~ 1904½ dh /kkjk 21 ds lkFk ifBr mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj izns'k vf/kfu;e la[;k 1 lu~ 2017½ dh /kkjk 164 }kjk iznRr 'kfDr;ksa dk iz;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 ¼lM+lBok¡ la'kks/ku½
fu;ekoyh] 2025
1&¼1½ ;g fu;ekoyh mRrj izns'k eky vkSj lsok dj ¼lM+lBok¡ la'kks/ku½ laf{kIr uke vkSj izkjEHk
fu;ekoyh] 2025 dgh tk;sxhA
¼2½ ;g fnukad 27 ekpZ 2025 ls izo`Rr gqbZ le>h tk;sxhA
2& mRrj izns'k eky vkSj lsok dj fu;ekoyh 2017 esa] fu;e 164 esa]&
fu;e 164 dk la'kks/ku
¼i½ mifu;e ¼4½ esa 'kCn ^^mDr mi/kkjk ds v/khu vf/klwfpr rkjh[k dks ;k blls iwoZ dsoy mDr lwpuk ;k dFku ;k vkns'k esa ek¡x fd, x, dj dh iw.kZ jde** ds LFkku ij 'kCn ^^mDr mi/kkjk ds v/khu vf/klwfpr rkjh[k dks ;k blls iwoZ dsoy mDr mi/kkjk esa mfYyf[kr vof/k ls lacaf/kr dj dh iw.kZ jde vkSj mDr lwpuk ;k dFku ;k vkns'k esa ekax fd, x, dj** j[k fn;s tk,axsA 2 mRrj izns'k vlk/kkj.k xtV] 21 twu] 2025 ¼ii½ mifu;e ¼4½ ds i'pkr fuEufyf[kr Li"Vhdj.k c<+k fn;k tk,xk] vFkkZr~%& mu ekeyksa esa tgka vf/kfu;e dh /kkjk 128d dh mi/kkjk ¼1½ esa mfYyf[kr dksbZ lwpuk ;k fooj.k ;k vkns'k esa] ftlesa vkaf'kd :i ls mDr mi/kkjk esa mfYyf[kr vof/k ds fy, vkSj vkaf'kd :i ls mDr mi/kkjk esa mfYyf[kr vof/k ls fHkUu fdlh vU; vof/k ds fy, dj dh ekax lfEefyr gS] ,sls fdlh Hkh dj] C;kt vkSj 'kkfLr ds fy, dksbZ izfrnk; miyC/k ugha gksxk] ftldk mRrj izns'k eky vkSj lsok dj ¼lM+lBoka la'kks/ku½ fu;ekoyh] 2025 ds izkjaHk gksus ls iwoZ laiw.kZ vof/k ds fy, igys gh mUekspu dj fn;k x;k gSA
¼iii½ mifu;e 7 esa] igys ijarqd ds i'pkr~ fuEufyf[kr ijarqd c<+k fn;k tk,xk] vFkkZr~%&
^^ijUrq ;g vkSj fd tgk¡ /kkjk 128 d dh mi/kkjk ¼1½ esa mfYyf[kr dksbZ lwpuk ;k fooj.k ;k vkns'k esa] ftlesa vkaf'kd :i ls mDr mi/kkjk esa mfYyf[kr vof/k ds fy, vkSj vkaf'kd :i ls mDr mi/kkjk esa mfYyf[kr vof/k ls fHkUu vU; vof/k ds fy, dj dh ekax Hkh lfEefyr gS] vkosnd vihy okil ysus ds ctk; vihy izkf/kdkjh ;k vihy U;k;kf/kdj.k dks lwfpr djsxk fd og mDr mi/kkjk esa mfYyf[kr vof/k ds fy, vihy dks vkxs ugha c<+kuk pkgrk gS] vkSj lacaf/kr izkf/kdkjh mDr vuqjks/k ij /;ku nsus ds i'pkr mDr mi/kkjk esa mfYyf[kr vof/k ls fHkUu vU; vof/k ds fy, ,slk vkns'k ikfjr djsxk ftls og mfpr vkSj U;k;laxr le>sA 'kadk dks nwj djus ds fy;s] ;g Li"V fd;k tkrk gS fd vihy vkosnu /kkjk 128 d ds mi[k.M ¼3½ ds iz;kstukFkZ 1 tqykbZ] 2017 ls 31 ekpZ] 2020 ;k mlds Hkkx dh vof/k ds fy;s mDr lwpuk ds foLrkj rd okil fy;k gqvk le>k tk;sxkA**
vkKk ls]
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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. 623/XI-2–25-9(42)-17 T.C.-73-U.P. GST Rules-2017-Order (349) - 2025, dated May 21, 2025 :
No. 623/XI-2–25-9(42)-17-T.C.-73-U.P. GST Rules-2017-Order(349)-2025
Dated Lucknow, May 21, 2025
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 (Act no. 1 of 1904), 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:-
The Uttar Pradesh Goods and Services Tax (Sixty-Seventh Amendment)
Rules, 2025
Short title and
1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax commencement (Sixty-seventh Amendment) Rules, 2025.
(2) They shall be deemed to have come into force with effect from the 27th day of March, 2025.
mRrj izns'k vlk/kkj.k xtV] 21 twu] 2025 3Amendment of 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017,-
rule 164
a. in rule 164, -
i. in sub-rule (4), after the words "after payment of the full amount of tax",
the words "related to period mentioned in the said sub-section and" shall be inserted.
ii. after sub-rule (4), the following Explanation shall be inserted, namely:-
"Explanation,- No refund shall be available for any tax, interest, and penalty,
which has already been discharged for the entire period, prior to the commencement of
the Uttar Pradesh Goods and Services Tax (Sixty Seventh Amendment) Rules, 2025, in
cases where a notice or statement or order mentioned in sub-section (1) of section
128A, includes a demand of tax, partially for the period mentioned in the said sub-
section and partially for a period other than mentioned in the said sub-section.".
(b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall
be inserted, namely :-
"Provided further that where the notice or statement or order mentioned in
sub-section (1) of section 128 A of the Act includes demand of tax, partially for the
period mentioned in the said sub-section and partially for the period other than that
mentioned in the said sub-section, the applicant instead of withdrawing the appeal,
shall intimate the appellate authority or Appellate Tribunal that he does not wish to
pursue the appeal for the period mentioned in the said sub-section and the relevant
authority shall, after taking note of the said request, pass such order for the period
other than that mentioned in the said sub-section, as he thinks just and proper.
Explanation,- For the removal of doubt, it is clarified that the appeal
application shall be deemed to have been withdrawn to the extent of the said intimation
for the period from the 1st July, 2017 to the 31st March, 2020 or part thereof, for the
purpose of sub-clause (3) of section 128A."
By order,
M. DEVARAJ,
Pramukh Sachiv.
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