The Government of Uttar Pradesh on October 26, 2024, issued the Uttar Pradesh Goods and Services Tax (Sixty-fourth Amendment) Rules, 2024, to further amend the Uttar Pradesh Goods and Services Tax Rules, 2017.
The following amendment has been stated:
• In rule 36, which states “Documentary requirements and conditions for claiming input tax credit”, in sub-rule (4), in clause (a), after the words, letters and figures "FORM GSTR-1", the letters, words and figures", as amended in FORM GSTR-1A if any," shall be inserted.
• In rule 40, in sub-rule (1), in cause (e), after the words, letters and figures "FORM GSTR-1", the words, letters and figures "and in FORM GSTR-1A, if any," shall be inserted.
This notification shall be deemed to have come into force from July 10, 2024.
[Notification No 72/XI-2-24-9(42)/17-T.C.70-U.P.GST Rules-2017-Order-(328)-2024]
