The Uttar Pradesh Goods and Services Tax (Sixty-ninth Amendment) Rules, 2025

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jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k–193

MCywå@,uåihå@91@2014&16

ykblsUl Vw iksLV ,sV dUls'kuy jsV

—

¼lkekU; ifjfu;e fu;e½

jkT; dj vuqHkkx&2

la[;k 1837@X;kjg-2&25-9¼42½-17-Vh0lh0 75-m0iz0 th0,l0Vh0 fu;e-2017-vkns'k¼367½-2025

y[kuÅ] 26 uoEcj] 2025

&&&&&&

vf/klwpuk

mRrj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu~ 2017½ dh /kkjk 164 }kjk çnRr 'kfDr;ksa dk ç;ksx djds jkT;iky] ifj"kn~ dh flQkfj'kksa ij] ,rn~}kjk mRrj çns'k eky vkSj lsok dj fu;ekoyh] 2017 dk vxzrj la'kks/ku djus ds fy, fuEufyf[kr fu;ekoyh cukrs gSa] vFkkZr~%&

mÙkj çns'k eky vkSj lsok dj ¼mugRrjoka la'kks/ku½

fu;ekoyh] 2025

1&¼1½ ;g fu;ekoyh mÙkj çns'k eky vkSj lsok dj ¼mugRrjoka la'kks/ku½ laf{kIr uke vkSj çkjEHk

fu;ekoyh] 2025 dgh tk;sxhA

¼2½ ;g fu;ekoyh rkjh[k 1 uoEcj] 2025 ls ço`Rr gq;h le>h tk;sxhA

fu;e 9 dk

2&mRrj çns'k eky vkSj lsok dj fu;ekoyh] 2017 ¼ftls vkxs ^^mDr

la'kks/ku

fu;ekoyh** dgk x;k gS½ esa fu;e 9 ds i'pkr fuEufyf[kr fu;e c<+k fn;k tk,xk]

vFkkZRk~%&

^^9d& bysDVª'fud jhfr ls jftLVªhdj.k çnku djuk& fu;e 9 esa varfoZ"V fdlh252 RPH 2025 (Rajya kar anu.-2) (Order no. 367) (Niyamavali) Data-1e 2 mRrj izns'k vlk/kkj.k xtV] 26 uoEcj] 2025 ckr ds gksrs gq, Hkh dksbZ Hkh O;fDr ftlus fu;e 8 ;k fu;e 12 ;k fu;e 17 ds v/khu jftLVªhdj.k ds fy, vkosnu fd;k gS] mls MkVk fo'ys"k.k vkSj tksf[ke ekinaM ds vk/kkj ij lkekU; iksVZy ij igpku gksus ij] vkosnu tek djus dh rkjh[k ls rhu dk;Z&fnol ds vanj lkekU; iksVZy }kjk bysDVª'fud jhfr ls jftLVªhdj.k çnku fd;k tk,xkA**

fu;e 10 dk

3&mDr fu;ekoyh esa] fu;e 10 ds mifu;e ¼1½ esa] 'kCn vkSj vad ^^fu;e 9 ds la'kks/ku

v/khu**] ds i'pkr] 'kCn] vad vkSj v{kj ^^fu;e 9d vkSj fu;e 14d**] c<+k fn;s tk;saxsA fu;e 14 dk

4&mDr fu;ekoyh esa] fu;e 14 ds i'pkr fuEufyf[kr fu;e c<+k fn;k tk,xk] la'kks/ku

vFkkZRk~%&

Þ14d& r; lhek ls de ekfld fuxZe dj nkf;Ro okys djnkrkvksa ds fy, fodYi%&

¼1½ dksbZ O;fDr ftlus fu;e 8 ds v/khu jftLVªhdj.k ds fy, vkosnu fd;k gS vkSj tks ;g vo/kkfjr djrk gS fd mlds }kjk jftLVªh—r O;fDr;ksa dks eky ;k lsokvksa ;k nksuksa ds çnk; ij dsUæh; dj vkSj jkT; dj ;k la?k jkT;{ks= dj vkSj ,dh—r dj vkSj çfrdj midj ds dkj.k mldk dqy fuxZe dj nkf;Ro nks yk[k ipkl gtkj #i, çfr ekg ls vf/kd ugha gS] mls bl fu;e ds mica/kksa ds vuqlkj bysDVª'fud :i ls jftLVªhdj.k çkIr djus dk fodYi gksxkA

¼2½ /kkjk 25 dh mi/kkjk ¼6?k½ ds v/khu vf/klwfpr O;fDr ls fHkUu dksbZ Hkh O;fDr] ftlus vk/kkj la[;k ds vf/kçek.ku dk fodYi ugha pquk gS] bl fu;e ds fuca/ku esa jftLVªhdj.k çnku fd, tkus ds fy, ik= ugha gksxkA

¼3½ fu;e 11 esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] fdlh jkT; ;k la?k jkT;{ks= esa bl fu;e ds v/khu jftLVªh—r O;fä mlh LFkk;h ys[kk la[;kad ls mlh jkT;

;k la?k jkT;{ks= esa bl fu;e ds v/khu nwljk jftLVªhdj.k çkIr djus ds fy, ik= ugha gksxkA

¼4½ vk/kkj la[;k ds lQy vf/kçek.ku ds i'pkr] mi&fue ¼1½ esa fufnZ"V vkosnd dks vkosnu çLrqr djus dh rkjh[k ls rhu dk;Z fnolksa ds Hkhrj lkekU;

iksVZy }kjk bysDVª'fud :i ls jftLVªhdj.k çnku fd;k tk,xkA

¼5½ jftLVªh—r O;fDr] tks mi&fue ¼1½ ds v/khu fy, x, fodYi ls çR;kgj.k djuk pkgrk gS] mls ç:i th,lVh vkjbZth&32 esa] lkekU; iksVZy ij bysDVª'fud lR;kiu dksM ds ek/;e ls lR;kfir ;k lE;d~ :i ls gLrk{kfjr vkosnu lh/ks ;k vk;qä }kjk vf/klwfpr lqfo/kk dsaæ ds ek/;e ls Qkby djuk gksxk% ijUrq ;g fd jftLVªh—r O;fDr dks ,slk vkosnu Qkby djus dh vuqKk rc rd ugha nh tk,xh tc rd fd mlus fuEufyf[kr çLrqr u fd;k gks&

¼d½ de ls de rhu ekg dh vof/k ds fy, fooj.kh] tgka ,slk vkosnu rkjh[k 1 vçSy] 2026 ls igys Qkby fd;k x;k gks(

¼[k½ de ls de ,d dj vof/k ds fy, fooj.kh] tgka ,slk vkosnu rkjh[k 1 vçSy] 2026 dks ;k mlds ckn Qkby fd;k x;k gks( vkSj

¼x½ jftLVªhdj.k dh çHkkoh rkjh[k ls çR;kgj.k ds fy, vkosnu dh rkjh[k rd dh vof/k ds fy, ns; leLr foojf.k;'a%252 RPH 2025 (Rajya kar anu.-2) (Order no. 367) (Niyamavali) Data-1e mRrj izns'k vlk/kkj.k xtV] 26 uoEcj] 2025 3 ijUrq ;g vkSj fd jftLVªh—r O;fDr dks ,slk vkosnu Qkby djus dh vuqKk

nh tk,xh tgka ,sls jftLVªh—r O;fDr ds fo:) /kkjk 29 ds v/khu dksbZ dk;Zokgh

vkjEHk ugha dh xbZ gSA

¼6½ tgka bl fu;e ds v/khu jftLVªhdj.k çkIr djus okys O;fDr }kjk ç:i

th,lVh vkjbZth&01 esa fn, x, fooj.k esa dksbZ ifjorZu gksrk gS] rks mä jftLVªh—r

O;fä dks mi&fue ¼5½ ds v/khu çR;kgj.k ds fy, vkosnu Qkby djus ls igys

fu;e 19 ds v/khu fooj.k dks la'kksf/kr djokuk gksxkA

¼7½ lkekU; iksVZy ij MkVk fo'ys"k.k vkSj tksf[ke ekinaMksa ds vk/kkj ij]

vk/kkj la[;k ;k ck;ksehfVªd&vk/kkfjr vk/kkj vf/kçek.ku ls lacaf/kr fu;e 8 ds

mi&fue ¼4d½ ds mica/k] vkosnd dh rLohj ysus ds lkFk&lkFk ç:i th,lVh

vkjbZth&01 esa jftLVªhdj.k vkosnu ds lkFk viyksM fd, x, nLrkostksa dh ewy çfr

dk lR;kiu lesr] tgka rd gks lds] mi&fue ¼5½ ds v/khu çR;kgj.k ds fy, Qkby

fd;s x, vkosnu ij ykxw gksaxsA

¼8½ vfHkLoh—fr tkjh fd;s tkus ls lEcaf/kr fu;e 8 ds mifu;e ¼5½ vkSj

mifu;e ¼6½ ds mica/k] ;Fkko';d ifjorZuksa lfgr] mifu;e ¼5½ ds v/khu Qkby fd;s

x, vkosnu ij ykxw gksaxsA

¼9½ mifu;e ¼5½ ds v/khu çR;kgj.k ds fy, Qkby fd;s x, vkosnu dk

lR;kiu fu;e 9 ds mica/kksa ds vuqlkj fd;k tk,xkA

¼10½ mi&fue ¼9½ ds v/khu lR;kiu ds i'pkr] mfpr vf/kdkjh

mi&fue ¼1½ ds v/khu miyC/k fodYi ls çR;kgj.k ds fy, vkosnu dks vuqKk nsrs gq,

ç:i th,lVh vkjbZth&33 esa vkns'k ;k fu;e 9 ds v/khu fofufnZ"V vof/k ds Hkhrj

ç:i th,lVh vkjbZth&05 esa vkosnu dks vLohdkj djus dk vkns'k] ;FkkfLFkfr] tkjh

djsxk] tks jftLVªh—r O;fä dks lkekU; iksVZy ij miyC/k djk;k tk,xkA

¼11½ jftLVªh—r O;fDr] ftls mi&fue ¼10½ ds v/khu çR;kgj.k dh vuqKk

nsus okyk vkns'k çkIr gqvk gS] og mlds }kjk jftLVªh—r O;fä;ksa dks eky ;k lsokvksa

;k nksuksa ds çnk; ij fuxZe dj nkf;Ro] tksfd mi&fue ¼1½ esa ;FkkfufnZ"V fuxZe dj

nkf;Ro ls vf/kd gS] dk fooj.k çLrqr djus esa] ml mRrjorhZ eghus ds igys fnu

ftlesa mä vkns'k tkjh fd;k x;k gS] ls l{ke gksxkA

¼12½ dksbZ jftLVªh—r O;fDr ftls mi&fue ¼10½ ds v/khu vkns'k tkjh fd;k

x;k gS] fuxZe dj nkf;Ro ds laca/k esa fn, x, C;kSjs esa la'kks/ku ugha djsxk ftlls fd

ml mRrjorhZ ekg] ftlesa mä vkns'k tkjh fd;k x;k gS] ds çFke fnu ls iwoZ dh

vof/k ds fy, fuxZe dj nkf;Ro mi&fue ¼1½ esa fofufnZ"V fuxZe dj nkf;Ro dh lhek

ls vf/kd gks tk,A

¼13½ tg'a çR;kgj.k vkosnu dks Qkby djus ds i'pkr mfpr vf/kdkjh }kjk

jftLVªhdj.k jn~n djus dh dk;Zokgh 'kq: dh xbZ gS vkSj mä dk;Zokgh yafcr gS]

mi&fue ¼5½ ds v/khu jftLVªh—r çR;kgj.k vkosnu dks mfpr vf/kdkjh }kjk [kkfjt

dj fn;k tk,xk vkSj fu;e 9 ds mi&fue ¼5½ ds v/khu ekU; vk/kkj ij vkosnu ds

vuqeksnu ls lacaf/kr mica/k] ,sls ekeys esa ykxw ugha gksaxsA**252 RPH 2025 (Rajya kar anu.-2) (Order no. 367) (Niyamavali) Data-1e 4 mRrj izns'k vlk/kkj.k xtV] 26 uoEcj] 2025 5&mDr fu;ekoyh esa] ç:i th,lVh vkjbZth&01 esa]&

ç:i th,lVh

vkjbZth&01 dk

¼d½ 'kCn] v{kj vkSj vad] ^^ç:i th,lVh vkjbZth&01** ds i'pkr~ vkSj 'kCn la'kks/ku

^^jftLVªhdj.k ds fy, vkosnu** ls iwoZ] dks"Bd] 'kCn vkSj vad ^^[fu;e 8¼1½ ns[ksa]** ds LFkku ij dks"Bd] 'kCn] vad vkSj v{kj]^^ [fu;e 8¼1½ vkSj 14d ns[ksa]** j[k fn;s tk,axs]

¼[k½ Hkkx&[k esa] lkj.kh esa] Øe la[;k 4 vkSj mlls lacaf/kr çfof"V;ksa ds i'pkRk] fuEufyf[kr Øe la[;k;sa c<+k nh tk,axh] vFkkZRk%&

¼x½ 'kh"kZd ^^jftLVªhdj.k gsrq vkosnu çLrqr djus ds fy, vuqns'k** ds v/khu] Øe la[;k 8 ds i'pkRk~] fuEufyf[kr Øe la[;k c<+k nh tk,xh] vFkkZr%&

^^8d& fu;e 14d ds v/khu jftLVªhdj.k dk fodYi pquus okys fdlh Hkh O;fDr dks vk/kkj la[;k dk vksVhih vk/kkfjr vf/kçek.ku djkuk gksxkA**

ç:i th,lVh

6&mDr fu;ekoyh esa] ç:i th,lVh vkjbZth&02 esa] 'kCn] v{kj vkSj vad] ^^ç:i vkjbZth&02 dk

th,lVh vkjbZth &02** ds i'pkRk~] dks"Bd] 'kCn vkSj vad] ^^[fu;e 8¼5½ ns[ksa]** ds LFkku la'kks/ku

ij dks"Bd] 'kCn] v{kj vkSj vad ^^[fu;e 8¼5½ vkSj 14d ns[ksa]** j[k fn;s tk,axsA

ç:i th,lVh

7&mDr fu;ekoyh esa] ç:i th,lVh vkjbZth&03 ds LFkku ij] fuEufyf[kr ç:i j[k fn;k tk,xk] vFkkZRk~%&

vkjbZth&03 dk la'kks/ku

^^ç:i th,lVh vkjbZth&03

[fu;e 9¼2½] 19¼2½ vkSj 14 d ns[ksa]

lanHkZ la[;k rkjh[k

lsok esa]

vkosnd dk uke]

irk]

th,lVhvkbZ,u @ th,lVhih vkbZMh ¼;fn miyC/k gks½]

vkosnu lanHkZ la[;k rkjh[k

jftLVªhdj.k@la'kks/ku@jn~nhdj.k@çR;kgj.k ds vkosnu ls lacaf/kr

vfrfjä tkudkjh@Li"Vhdj.k@nLrkostksa ds fy, uksfVl

;g vkids ,vkj,u ---------------------- rkjh[k ----------------------- }kjk Qkby fd, x, jftLVªhdj.k @la'kks/ku@jn~nhdj.k@çR;kgj.k ds fy, vkosnu ds lanHkZ esa gSA foHkkx us vkids vkosnu dk ijh{k.k fd;k gS vkSj fuEufyf[kr dkj.kksa ls og larq"V ugha gS%252 RPH 2025 (Rajya kar anu.-2) (Order no. 367) (Niyamavali) Data-1e mRrj izns'k vlk/kkj.k xtV] 26 uoEcj] 2025 5 1&

2&

3&

vki rkjh[k ------------------------------ rd viuk tokc çLrqr djus ds fy, funsf'kr

fd, tkrs gSaA

*vki ,rn~}kjk rkjh[k ----------------------- dks ----------------------------- le; ij

v/kksgLrk{kjh ds le{k mifLFkr gksus ds fy, funsf'kr fd, tkrs gSaA

;fn fu/kkZfjr rkjh[k rd dksbZ tokc ugha vkrk gS ;k vkids fo#) /kkjk 29 ds

v/khu dk;Zokgh vkjaHk dh tkrh gS] rks vkidk vkosnu vLoh—r fd;k tk ldrk gSA

—i;k /;ku nsa fd bl ekeys esa dksbZ vkSj uksfVl@vuqLekjd tkjh ugha

fd;k tk,xkA

gLrk{kj

mfpr vf/kdkjh dk uke

in uke

vf/kdkfjrk

*u, jftLVªhdj.k vkosnu vkSj çR;kgj.k ds fy, ykxw ughaA**

8&mDr fu;ekoyh esa] ç:i th,lVh vkjbZth&04 ds LFkku ij] fuEufyf[kr

ç:i j[k fn;k tk,xk] vFkkZRk~%&

ç:i th,lVh vkjbZth&04 dk la'kks/ku

^^ç:i th,lVh vkjbZth&04

[fu;e 9¼2½] 19¼3½ vkSj 14d ns[ksa]

jftLVªhdj.k@la'kks/ku@jn~nhdj.k@çR;kgj.k ds fy, Li"Vhdj.k@vfrfjDr

tkudkjh@nLrkost

eSa ---------------------------------------------------------------------------------------- ,rn~}kjk lR;fu"Bk ls çfrKku djrk gw¡ vkSj ?kksf"kr djrk gw¡ fd Åij nh xbZ tkudkjh esjs loksZRre Kku vkSj fo'okl ls lR; vkSj lgh gS vkSj mlesa dqN Hkh Nqik;k ugha x;k gSA

çkf/k—r gLrk{kjh ds

gLrk{kj uke in uke @ çkfLFkfr LFkku%

rkjh[k%

1&u, jftLVªhdj.k ds fy,] ewy jftLVªhdj.k vkosnu laiknu eksM esa miyC/k jgsxk ;fn en 7 esa fodYi ^gk¡* pquk x;k gSA

2&jftLVªhdj.k fof'kf"V;ksa ds la'kks/ku ds fy, la'kks/ku fd;s tkus gsrq vk'kkf;r QhYM laiknu eksM esa miyC/k jgsxh] ;fn en 7 esa fodYi gk¡ pquk x;k gSA

3&fue 14d ds v/khu fy, x, fodYi ls çR;kgj.k ds fy, en fuf"Ø;

7 gksxhA**

ç:i th,lVh

9&mDr fu;ekoyh esa] ç:i th,lVh vkjbZth&05 ds LFkku ij] fuEufyf[kr ç:i vkjbZth&05 dk j[k fn;k tk,xk] vFkkZRk~%&

la'kks/ku

ç:i th,lVh vkjbZth&05 [fu;e 9¼4½] 19¼4½] 23 ¼2½ ¼[k½ vkSj 14 d ns[ksa]

lanHkZ la[;k

lsok esa] vkosnd dk uke] irk] th,lVhvkbZ,u@th,lVhih vkbZMh ¼;fn miyC/k gks½] jftLVªhdj.k@la'kks/ku@jn~nhdj.k@çR;kgj.k ds fy, vkosnu dh vLoh—fr dk vkns'k

;g vkids ,vkj,u ----------------------- rkjh[k ------------------------ }kjk Qkby fd, x, tokc ds lanHkZ esa gSA vkids tokc dk ijh{k.k dj fy;k x;k gS vkSj fuEufyf[kr dkj.kksa ls og larks"ktud ugha ik;k x;k gS% 1& 2& 3& ------------------------------------------- blfy, vkidk vkosnu vf/kfu;e ds mica/kksa ds vuqlkj vLoh—r fd;k tkrk gSA

;k

vkius lanHkZ la[;k ----------------------- rkjh[k ----------------------- }kjk tkjh uksfVl dk tokc mlesa252 RPH 2025 (Rajya kar anu.-2) (Order no. 367) (Niyamavali) Data-1e mRrj izns'k vlk/kkj.k xtV] 26 uoEcj] 2025 7 fofufnZ"V le; ds Hkhrj ugha fn;k gSA vr,o vkidk vkosnu vf/kfu;e ds mica/kksa ds

vuqlkj ,rn~}kjk vLoh—r fd;k tkrk gSA

gLrk{kj

uke

in uke

vf/kdkfjrk**

ç:i th,lVh 10&mDr fu;ekoyh esa] ç:i th,lVh vkjbZth&31 ds i'pkRk~] fuEufyf[kr ç:i

vkjbZth&32 vkSj c<+k fn;s tk;saxs] vFkkZRk%&

ç:i th,lVh

vkjbZth&33 dk

^^ç:i th,lVh vkjbZth &32

c<+k;k tkuk

[fu;e 14d ¼5½ ns[ksa]

çR;kgj.k ds fy, vkosnu

8&lRkiu

eSa --------------------,rn~}kjk lR;fu"Bk ls çfrKku djrk gw¡ vkSj

?kksf"kr djrk gw¡ fd eSa fu;e 14d ds mi&fue ¼1½ ds

v/khu fy, x, fodYi ls çR;kgj.k djuk pkgrk@pkgrh

gw¡ vkSj eSa le>rk@le>rh gw¡ fd vkosnu ds lR;kiu vkSj

dkjckj ds LFkkuksa ds HkkSfrd lR;kiu ,oa lg çR;FkhZ

çfØ;kvksa rFkk le;kof/k ls lEcaf/kr fu;e 8 ds mi&fue

¼4d½] mi&fue ¼5½ vkSj mi&fue ¼6½ ds mica/k rFkk

çkf/k—r gLrk{kjh ds gLrk{kj

uke

in uke @ çkfLFkfr

LFkku%

rkjh[k%

1&^fu;e 14d ds v/khu jftLVªhdj.k ds fodYi* QhYM esa] lkekU; iksVZy ij g'a dk fodYi fuf"Ø; dj fn;k tk,xkA

2&LFkkh ys[kk la[;kad dks vk;dj MsVkcsl ds lkFk lR;kfir fd;k tk,xkA

3&çkFkfed çkf/k—r gLrk{kjh vkSj ,d p;fur çeksVj ;k Hkkxhnkj dk vk/kkj vf/kçek.ku vfuok;Z gSA

4&fue 14d ds v/khu fy, x, fodYi ls çR;kgj.k ds fy, vkosnu djus ls igys] vkosnu dh rkjh[k rd lHkh yafcr foojf.k;¡k çLrqr dh tk;saxhA tgka ,slk vkosnu 1 vçSy] 2026 ls igys Qkby fd;k x;k gks] U;wure rhu ekg dh vof/k ds fy,] vkSj] tgka ,slk vkosnu 1 vçSy] 2026 dks ;k mlds ckn Qkby fd;k x;k gks] U;wure ,d dj vof/k ds fy,] fooj.kh çLrqr djuk vfuok;Z gSA

5&—i;k lqfuf'pr djsa fd ç:i th,lVh vkjbZth&32 Qkby djus ds le; dksbZ la'kks/ku vkosnu yafcr ugha gSA

6&,d ckj ç:i th,lVh vkjbZth&32 Qkby djus ds i'pkr] fdlh Hkh la'kks/ku vkosnu dks vuqKk] ç:i th,lVh vkjbZth&32 ds v/khu vkosnu ds fuLrkj.k rd] ugha nh tk,xhA

7&,vkj,u dsoy ç:i th,lVh vkjbZth&01 esa vkosnu ds lkFk viyksM fd, x, nLrkostksa dh ewy çfr ds lR;kiu ds lkFk] vk/kkj la[;k ds lQyrkiwoZd vksVhih vk/kkfjr vf/kçek.ku ;k ck;ksehfVªd vk/kkfjr vk/kkj vf/kçek.ku dh çfØ;k iw.kZ gksus ds i'pkr~ gh tujsV fd;k tk;sxkA

8&—i;k /;ku nsa fd ,d ckj ç:i th,lVh vkjbZth&32 Qkby djus ds i'pkr~ vkosnu ds fuLrkj.k rd jíhdj.k vkosnu Qkby djus dh vuqKk ugha nh tk;sxhA

9&;fn /kkjk 29 ds v/khu dk;Zokgh vkjaHk dh tk pqdh gS] rks ç:i th,lVh vkjbZth&32 esa çR;kgj.k dk vkosnu Qkby djus dh vuqKk ugha nh tk;sxhA**A252 RPH 2025 (Rajya kar anu.-2) (Order no. 367) (Niyamavali) Data-1e mRrj izns'k vlk/kkj.k xtV] 26 uoEcj] 2025 9 ç:i th,lVh vkjbZth &33 [fu;e 14d ¼10½ ns[ksa]

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,e0 nsojkt] izeq[k lfpoA252 RPH 2025 (Rajya kar anu.-2) (Order no. 367) (Niyamavali) Data-1e 10 mRrj izns'k vlk/kkj.k xtV] 26 uoEcj] 2025 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. 1837/XI-2–25-9(42)-17-T.C.-75-U.P. GST Rules-2017-Order(367)-2025, dated November 26, 2025 :

No. 1837/XI-2–25-9(42)-17-T.C.-75-U.P. GST Rules-2017-Order(367)-2025

Dated Lucknow, November 26, 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), 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-NINTH AMENDMENT) RULES, 2025

Short title and

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

ninth Amendment) Rules, 2025.

(2) They shall be deemed to have come into force with effect from the 1st day of November, 2025.

2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred Amendment of Rule 9

to as the said rules), after rule 9, the following rule shall be inserted, namely: -

"9A. Grant of registration electronically. - Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application.".

Amendment of

3. In the said rules, in sub-rule (1) of rule 10, after the words and figure "under Rule 10

rule 9,", the words, letters and figures "rule 9A and rule 14A," shall be inserted.

Amendment of

4.In the said rules, after rule 14, the following rule shall be inserted, namely:-

Rule 14

"14A. Option for taxpayers having monthly output tax liability below threshold limit.–

(1) Any person who has made application for registration under rule 8 and who determines that his total output tax liability on supply of goods or services or both made to registered persons on account of Central tax and State tax or Union territory tax and integrated tax and compensation cess, does not exceed two lakh and fifty thousand rupees per month, shall have an option to get registration electronically, in accordance with the provisions of this rule.

(2) Any person, other than a person notified under sub-section (6D) of Section 25, who has not opted for authentication of Aadhaar number, shall not be eligible for grant of registration in terms of this rule.

(3) Notwithstanding anything contained in rule 11, a person registered under this rule in a State or Union territory shall not be eligible to obtain another registration in the same State or Union territory under this rule against the same Permanent Account Number.

(4) Upon successful authentication of Aadhar number, the applicant referred to in sub-rule (1) shall be granted registration electronically by the common portal, within three working days from the date of submission of application.

(5) The registered person who intends to withdraw from the option availed

under sub-rule (1), shall file an application, in FORM GST REG-32, duly signed or

verified through electronic verification code on the common portal, either directly

or through a Facilitation Centre notified by the Commissioner:

Provided that the registered person shall not be allowed to file such application

unless he has furnished, -

(a) returns for a period of minimum three months, where such application is

filed before 1st April, 2026;

(b) returns for a period of minimum one tax period, where such application is

filed on or after 1st April, 2026; and

(c) all the returns due for the period from the effective date of registration till

the date of application for withdrawal:

Provided further that the registered person shall be allowed to file such application

where no proceedings under section 29 have been initiated against such registered

person.

(6) Where there is any change in particulars furnished in FORM GST

REG-01 by the person who has been granted registration under this rule, the said

registered person shall get the particulars amended under rule 19 before filing an

application for withdrawal under sub-rule (5).

(7) Based on data analysis and risk parameters on the common portal, the

provisions of sub-rule (4A) of rule 8 relating to authentication of Aadhaar number

or biometric-based Aadhaar authentication, taking photograph of the applicant

along with verification of original copy of documents uploaded along with

registration application in FORM GST REG-01, shall, so far as may be, apply to

application for withdrawal filed under sub- rule (5).

(8) The provisions of sub-rules (5) and (6) of rule 8 relating to issuance of

acknowledgment, shall, mutatis mutandis, apply to the application filed under

sub-rule (5).

(9) The application filed for withdrawal under sub-rule (5), shall be verified

in accordance with the provisions of rule 9.

(10) Upon verification under sub-rule (9), the proper officer shall issue an

order in FORM GST REG-33 allowing the application for withdrawal from the

option availed under sub-rule (1) or order for rejection of application in

FORM GST REG-05, within a period specified under rule 9, as the case may be,

which shall be made available to the registered person on the common portal.

(11) The registered person who has received an order issued under sub-rule

(10) allowing withdrawal shall be able to furnish the details of output tax liability

on supply of goods or services or both made to registered persons, exceeding the

output tax liability as referred to in sub-rule (1), from the first day of succeeding

month in which the said order has been issued.

(12) A registered person to whom an order under sub-rule (10) has been

issued, shall not amend the details furnished in respect of output tax liability so as

to exceed the limit of the output tax liability specified in sub-rule (1) for the period

prior to the first day of succeeding month in which the said order has been issued.

(13) Where proceedings for cancellation of registration have been initiated by the proper officer after the filing of withdrawal application and the said proceedings are pending, the withdrawal application under sub-rule (5) shall be rejected by the proper officer and the provisions in relation to approval of application on deemed basis under sub-rule (5) of rule 9, shall not be applicable in such case.".

Amendment of 5. In the said rules, in FORM GST REG-01, -

FORM GST

(a) after the word, letters and figures "FORM GST REG-01" and before the REG-01

words "Application for Registration", for the brackets, words and figures "[See rule 8(1)]", the brackets, words, figures and letter "[See rules 8(1) and 14A]" shall be substituted;

(b) in Part-B, in the table, after serial number 4 and the entries relating thereto,

Registration', after serial number 8, the following serial number shall be inserted, namely: -

"8A. Any person opting for registration under rule 14A shall undergo OTP based authentication of Aadhaar number.".

Amendment of

6. In the said rules, in FORM GST REG-02, after the word, letters and figures FORM GST "FORM GST REG-02", for the brackets, words and figures "[See rule 8(5)]", the REG-02

brackets, words, figures and letter "[See rules 8(5) and 14A]" shall be substituted.

Amendment of

7. In the said rules, for the FORM GST REG-03, the following Form shall be FORM GST substituted, namely:-

REG-03

"FORM GST REG-03

[See rules 9(2), 19(2) and 14A]

Reference Number: Date-

To

Name of the Applicant:

Address:

GSTIN/GSTP ID (if available):

Application Reference No. (ARN): Date:

Notice for Seeking Additional Information / Clarification/

Documents relating to Application for

<>

This is with reference to your <> application filed vide ARN <> Dated DD/MM/YYYY. The Department has examined your application and is not satisfied with it for the following reasons:

1.

2.

3.

....

You are directed to submit your reply by (DD/MM/YYYY) *You are hereby directed to appear before the undersigned on ……......…

(DD/MM/YYYY) at …….............. (HH:MM)

If no response is received by the stipulated date or if proceedings under section 29

is initiated against you, your application is liable for rejection. Please note that no

further notice / reminder will be issued in this matter.

Signature Name of the Proper Officer: Designation: Jurisdiction:

* Not applicable for New Registration Application and Withdrawal.".

Amendment of

FORM GST 8. In the said rules, for the FORM GST REG-04, the following Form shall be substituted, namely:-

REG-04

"FORM GST REG-04

[See rules 9(2), 19(3) and 14A]

Clarification/additional information/document for

<>

1. For new registration, original registration application will be available in editable

mode if option 'Yes' is selected in item 7.

2. For amendment of registration particulars, the fields intended to be amended will

be available in editable mode if option "Yes" is selected in item 7.

3. For withdrawal from option availed under rule 14A, item 7 will be disabled.".

Amendment of

9. In the said rules, for the FORM GST REG-05, the following Form shall be FORM GST substituted, namely:-

REG-05

"FORM GST REG-05

[See rules 9(4), 19(4), 23(2)(b) and 14A]

Reference Number: Date-

To

Name of the Applicant:

Address:

GSTIN/GSTP ID (if available):

Order of Rejection of Application for

This has reference to your reply filed vide ARN --- dated----. The reply has been examined and the same has not been found to be satisfactory for the following reasons:

1.

2.

3.

....................... Therefore, your application is rejected in accordance with the provisions of the Act.

or

You have not replied to the notice issued vide reference no. …….. dated...... within the time specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.

Signature: ..............

Name :....................

Designation:...........

Jurisdiction.............

Insertion of

10. In the said rules, after the FORM GST REG-31, the following Form shall be FORM GST

inserted, namely:-

REG-32 and

FORM GST

REG-33

"FORM GST REG-32

[See rule 14A (5)]

Application for Withdrawal

Instructions for submission of application for withdrawal,–

1. In 'Option for registration under rule 14A' field, option YES will be disabled

on common portal.

2. Permanent Account Number shall be verified with Income Tax database.

3. Aadhaar Authentication of Primary Authorised Signatory and one selected

Promoter or Partner is mandatory.

4. Before applying for withdrawal from the option availed under rule 14A, all the

pending returns till the date of application shall be furnished. It is mandatory to

furnish returns for a period of minimum three months, where such application has been filed before 1st April, 2026, and a minimum one tax period, where such application is filed on or after 1st April, 2026.

5. Please ensure that no amendment application is pending at the time of filing of

FORM GST REG-32.

6. Once FORM GST REG-32 is filed, no amendment application will be allowed

to be filed till the disposal of application under FORM GST REG-32.

7. ARN will be generated only after successful OTP based authentication of

Aadhaar number or completion of the process of biometric based Aadhar

authentication along with the verification of original copy of the documents uploaded

with the application in FORM GST REG-01.

8. Please note that filing of cancellation application will not be allowed once

FORM GST REG- 32 is filed till the disposal of application.

9. In case the proceedings under section 29 have been initiated, application for

withdrawal in FORM GST REG-32 will not be allowed to be filed.".

"FORM GST REG-33 [See rule 14A (10)]

Reference Number - <<>> Date – DD/MM/YYYY To (Name) (Address) Registration Number (GSTIN) Application Reference No. (ARN) Dated – DD/MM/YYYY Order of withdrawal from option availed under sub-rule (1) of rule 14A This has reference to your application number................................ dated submitted252 RPH 2025 (Rajya kar anu.-2) (Order no. 367) (Niyamavali) Data-1e 16 mRrj izns'k vlk/kkj.k xtV] 26 uoEcj] 2025 under sub- rule (6) of rule14 A regarding withdrawal from the option availed under sub- rule (1) of rule 14A. Your application has been examined and the same has been accepted under the provisions of sub-rule (11) of rule 14A. The amended certificate of registration is available on your dashboard for download.

Signature.................

Name :....................

Designation:...........

Jurisdiction.............

Date:

Place:

By order,

M. DEVARAJ,

Pramukh Sachiv.

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