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, by superseding the previously issued Notification No.-KA.NI.-2-2004/ XI-9(42)/17 -U.P.GST.Rules- 2017-Order-(154)-2018 Dated: November 13, 2018, on the recommendations of the Council, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely: -

Uttar Pradesh Goods and Services Tax (Fourty third Amendment) Rules, 2020

1. Short title and commencement

(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Fourty third Amendment) Rules, 2020.

(2) They shall be deemed to have come into force with effect from 23rd October, 2017.

2. Amendment of rule 96

In the Uttar Pradesh Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely: -

"(10) The persons claiming refund of integrated tax paid on exports of goods or services should not haVe received supplies on which the supplier has availed the benefit of the notification No. KA.NI.-2-1696/XI-9(42)/17-U.P. GST Rules-2017-Order-(71)-2017 Dated 16 November, 2017 or notification No KA.NL-2-1663/XI-9(15)/17-U.P. GST Rules-2017-Order-(73)-2017 Dated 16 November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017."

By Order,

(Alok Sinha)

Apar Mukhya Sachiv