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Taxation Uttar Pradesh Ministry of Finance Uttar Pradesh Goods and Services Tax Act, 2017

Uttar Pradesh Goods and Services Tax (Third Amendment) Rules, 2025

20-Sep-2025 | No.-1711/XI-2-23-9(42)/17-T.C.-74-U.P.GST Rules

Government of Uttar Pradesh has passed the Uttar Pradesh Goods and Services Tax (Third Amendment) Rules, 2025 by amending the provisions of Uttar Pradesh Goods and Services Tax Rules 2017, effective from 22nd Sep,2025. Highlights of the Amendment: - An amendment has been made in Rule 31A of the Uttar Pradesh Goods and Services Tax Rules, 2017, substituting the percentage of GST on the value of supply in the case of lottery, betting, gambling, and horse racing to 140% of the face value. - A proviso under Rule 39 of the Uttar Pradesh Goods and Services Tax Rules, 2017, which allowed appeals to the Appellate Tribunal to be filed manually, has been deleted. Consequently, all appeals to the Appellate Tribunal must now be filed electronically. - A new Rule 110A has been inserted under the Uttar Pradesh Goods and Services Tax Rules, 2017, providing the procedure for appeals to be heard by a Single Member Bench. - A new Form GST APL-02A has been inserted under the Central Goods and Services Tax Rules, 2017, relating to the provisional acknowledgment for the submission of an appeal or application. - Substitution of FORM GST APL-05, FORM GST APL-06 and FORM GST APL-07. For more information, kindly refer to the attached document.

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