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a3, 3 Harg, g ) No. 401(2)/LXXIX-V-1-2024-2-ka-21-2024 Dated Lucknow, December 10, 2024 IN pursuance of the provisions of .clause (3) of Article, Govemor is pleased to order the Aur Sewa Kar (Dwitiya Sanshodhan) Adhyadesh, 2024 (Uttar P promulgated by the Govemor. Rajya Kar Anubhag-2 .is ad 348 of the Constitution of India, the publication of the following English translation of the Uttar Pradesh Maal radesh Adhyadesh Sankhya 22 of 2024) ministratively concerned with the said Ordinance.
THE UTTAR PRADESH GOODS AIJD SERVICES TAX (SECOND AMENDMENT) ORDINANCE, 2024 . (U.P. ORDINANCE NO. 22 OF 2024) [Promulgated by the Governor in the Seventy-fifth Year of the Republic of India) AN :
. ORDINANCE * Jurther to amend the Uttar Pradesh Goods and Services Tax Act, 2017, WHEREAS the state Jegislature is not in session and the Govemor is satisfied that - circumstances exist which render it necessary for her to take immediate action;
Now, THEREFORE, in excrcise of powers conferred by clause (1) of Article 213 of the Constitution of India, the Govemor is pleased to promulgate the following Ordinance:- L. (1) This Ordinance may be called the Uttar Pradesh Goods and Services Tax Shor title and (Amendment) Ordinance, 2024. . commencement -
(2) The provisions of this Ordinance shall come into force on such date as the State Government may, by notification in the Official Gazetre, appoint:
Provided that different dates may be appointed for different provisions of this Ordinance . .
377 RPH(G. 5. T.) 2024 data le .
10 TRR WV IR TE, 10 RN, 2024 Amendment of scction 9 - Amendment of section 10 Insertion of new section 114 Amendment of secion 13 Amendment of section 16
2. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hercinafier referred to as the Principal Act), in scction 9, in sub-scction (1), affer the words “aleoholic liquor for human consumption®, the words “and un-denatured extra neutral alcohol or rectificd spirit used for manufacture of alcoholic liquor, for human - consumption" shall be inserred.
3. In scction 10 of the Principal Act, in sub-section (5), afier the words and figures “scetion 73 or scction 74", the words, figures and letter “or scction 74A™ shall be inserted.
. 4. After scction 11 of the Principal Act, the following scction shall be inserted, namely:— ’ Power Gnm to “11A. Notwithstanding anything contained in this Act, if the g&":; ‘.:_".‘;‘ 'n':: Government is satisfied that— levied or shontlevied 25 a resull of general practice, . . (a) a practice was, or is, generally prevalent regarding levy of state tax - (including non-levy thercof) on any supply of 8oods or services or both; and
(b) such supplics were, or are, liable to,—
(i) state tax, in cascs where according to the said practice, state tax was not, or is not being, levied, or
(ii) a highcr amount of state tax than what was, or is being, Ievied, in accordance with the said practice, the Government may, on the recommendation of the Council, by notification in the Official Gazette, dircct that the whole of the state tax payable on such supplies, or, as the case may be, the state tax in excess of that payable on such supplics, but for the said practice, shall not be required to be paid in respect of the supplies on which the statc tax was not. or is not being levied, or was, or is being, short-levied, in accordance with the said practice.”,
5. Inscction 13 of the Principal Act, in sub-section (3)—
(i) in clause (b), for the words “by the supplier:", the words “by the supplicr, in cases where invoice is required to be issucd by the supplier; or” shall be substituted;
(ii) after clause (b), the following clausc shall be inserted, namely:— “(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipicnt:";
(iii) in the first proviso, afier the words, brackets and letter “or clause ®)", the words, brackets and letter “or clause (c)” shall be inserted. ! ‘
6. In section 16 of the Principal Act, with effect from the Ist day of July, 2017, after sub-section (4), the followin; g sub-scctions shall be inserred, namely:— “(5) Notwithstanding anything contained in sub-section (4), in rospect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the rogistercd person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirticth day of November, 2021. . X
(6) Where registration of a registered person is cancclled under section 29 and subsequently the cancellation of registration is revoked by any order, cither under scction 30 or pursuant to any order madc by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-scctiop (4) on the date of order of canccllation of registration, the said person shall be cntitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a retun under section 39,— 377RPH(G. 5. T.) 2024 dns e TRR W= AR T, 10 REwR, 2024
(i) filed up to thirtieth day of Novembe such invoice or debit note pertains or furnishin, is earlier; or r following the financial year to which g of the relevant annual return, whichever
(i) for the period from the date of cancellation of registration or the effective date of canc'cflation of registration, as the case may be, till the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, whichever is later.”, +7. In scction 17 of the Princip_al Act, in sub-section (5), in clause (i), for the words and figurcs “sections 74, 129 and 130", the words and figures “section 74 in respect of any period up to Financial Year 2023-24” shall be substituted.
8. In section 21 of the Principal Act, after the words and figures “scction 7i or section 74", the words, figures and letter “or scction 74A” shall be inserfed.
9. In section 30 of the Principal Act, in sub-section (2), afler the proviso, the following proviso shall be inserted, namely:— !
. “Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.”. !
10. In section 31 of the Principal Act,—
(a) in sub-sectiori (3), in clause (f), affer the words and figure “of scction 9 shall”, the words “, within the period as may be prescribed,” shall be inserted:
(b) after clause (g), the following Explanalibn shall be inserted, namely:— “Explanation.—For the purposes of clause (f), the expression “supplier who is not tegistered” shall include the supplier who is registered solely for the purpose of deduction of tax under section 51.".
11. In section 35 of the Principal Act, in sub-section (6), after the words and figures “‘section 73 or section 74", the words, figures and letter “or section 74A" shall be inserted. . .
12. In section 39 of the Principal Act, for sub-section (3), the following subsection shall be substituted, namely:— ) “(3) Every registered person required to deduct tax at source under sectionr 51 shall electronically fumnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed:
"Provided that the said registered person shall furnish a return for every calendar month whether or not any deductions have been made during the said month.”.
13. In section 49 of the Principal Act, in sub-scction (8), in clause (c), after the words and figures “section 73 or section 74", the words, figures ‘and letter “or section 74A" shall be inserted.
14. In section 50 of the Principal Act, in sub-section (1), in the proviso, after the words and figures “section 73 or section 74”, the words, figyres and letter “or section T4A” shall be inserted.
15. In section 51 of the Principal Act, in mb’-uc(ion (7), after the words and figures'“section 73 or section 74", the words, figures and letter “or section 74A™ shall be inserted. g .
16. In section 54 of the Principal Act,— .
‘(a) in sub-section (3); the sccond*proviso shall be omitted; . .
(b) after sub-section (14) and before ‘the Explanation, the following * sub-section sha!l be inserted, namely:— . o o 377 RPH (G. S. T.) 2024 dawa le Amendment of section 17 - Amendment of section 21 Amendment of section 30- Amendment of section 31.
Amendment of section 35 Amendment of section 39 Amcndment of scction 49 Amendment of section 50 Amendment of section 51 Amendment of section 54 12 IR TV IRTERY Toie, 10 =R, 2024 Amendment of section 61.
Amendment of section 62 Amendment of section 63 Amendment of section 64 Amendment of section 65 Amendment of section 66 Amendment of section 70 Amendment of section 73 Amendment of section 74, shall be inserted, namely:— “(15) Notwithstanding anything contained in this scction, no refund of unutilised input tax credit on account of zcro rated supply of goods or of integrated tax paid on account of zcro rated supply of goods shall be allowed where such zcro rated ) supply of goods is subjected to export duty.”. .
17. In section 61 of the Principal Act, in sub-scction (3), affer the words and figures “section 73 or section 74", the words, figures and letter “or section 74A” shall be inserted.
18. In section 62 of the Principal Act, in sub-scction (1), afler the words and figures “scction 73 or section 74", the words, figures and lctter “or scction 74A" shall be inserted. ' ’
19. In scction 63 of the Principal Act, affer the words and figures “section 73 or scction 74", the words, figures and letter “or scction 74A" shall be inserted, 3 20.In scction 64 of the Principal Act, in sub-section (2), after the words and figures “section 73 or scction 74", the words, figures and letter “or section 74A” shall * be inserted.
21.1n section 65 of the Principal Act, in sub-scction (7), after the words and figures “section 73 or section 74", the words, figures and letter “or section 74A™ shal] be inserted.
22. In section 66 of the Principal Act, in sub-scction (6). after the words and figures “scction 73 or section 74", the words, figures and letter “or scction 74A” shall be inserted. ’
23.In section 70 of the. Principal Act, afier sub-section (1), the following subscction shall be inserted, namely:— “(1A) All persons summoned under sub-scction (1) shall be bound to attend, either in person or by an authoriscd representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required.”.
24. In scction 73 of the Principal Act—
(i) in the marginal heading, after the words “Determination of tax™, the words and figures “, pertaining to the period up to Financial Ycar 2023-24,” shall bc inserted;
(ii) "after sub-section (11), the following sub-scction shall be inserted, namely:— “(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023.24.".
25. In scetion 74 of the Principal Act,—
(i) in the marginal heading, affer the words *Determination of tax", the words and figures *, pertaining to the period up to Financial Year 2023-24," shall be inserted,
(ii) affer sub-section (11) and before Explanation 1, the following sub-section *(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.";
(iii) the Explanation 2 shall be omitted, 3TIRPH(Q.S. T.) 2024 data e mmmm, 10 R, 2024
26. After section 74 of the P rinci i y namely— cipal Act, the following section shall be inserted, Determination of w N T4A. (1) Where if y tax not paid or A Vhere It appears to the proper officer that an; shon paid or tax has not been paid or short paid or erroncously refunded, or wher: erroncously mput tax credit has been wrongly availed or utilised, he shall serve :?\?\dex:x m:irl notice on the person chargeable with tax which has not been so paid om the refind has or whi i wongly vt em‘thhlh“ been so short paid or to wh o uilised for meously beefx\ made, or who has wrongly availed or utilised input my reason tax credit, requiring him to show causc as to why he should not pay pertaining to the amount specificd in the notice along with interest payable e under the provisions Financial Year thereon under secti i el e section 50 and a penalty leviabl, of this Act or the rules made thereunder:
Provided that no notice shall be issueii, if the tax which has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised in a financial year is less than one thousand rupees.
(2) The proper officer shall issue the notice under sub-section (1) within fortytwo months from the due date for furnishing of annual retum for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within fony~m‘ro months from the date of erroneous refund.
(3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax.
(4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are ~ mentioned in the earlier notice. .
(5) The penalty in case where any tax which has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised.—
(i) for any reason; other than the reason of fraud or any wilful-misstatement or suppression of facts'to evade tax, shall be equivalent to ten per cent of tax due from such person or ten thousand rupecs, whichever is higher;
(ii) for the reason of fraud or any wilful-misstatement or suppression of facts to evade tax shall be equivalent to the tax due from such person.
(6) The proper officer shall, after considering the representation, if any, made by the person chargeable with 1ax, determine the amount of tax, interest and penalty due from such person and issue an order. , . >
(7) The proper officer shall issue the order under sub-section (6) within twelve months from the date of issuance of notice specificd in sub-section (2):
Provided that where the proper officer is'not able to issue the order within the specified period, the Commissioner, or.an officer authorised by the Commissioner senior in rank to the proper officer but not below the rank of Joint Commissioner of State Tax, may, having regard to the reasons for delay in issuance of the order under sub-section .(6), to be recorded in writing, before the expiry ol("t_hc specified period, extend the said period further by a maximum of six months, T
(8) The person chargeable with tax where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason: offraud or any wilful-misstatement or suppression of facts to evade tax, may,— - " :
377 RPH (0. 8. T.) 2024 data le 13 Insettion of new Section 74A, T 14 TR TR AMHRY ToE, 10 IR, 2024
(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, a.nd the proper officer, on receipt of such information shall not scrve any notice under supsection (1) or the statement under sub-scction (3), as the case may be, in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder; !
(ii) pay the said tax along with interest payable under scetion 50 within sixty days of issuc of show cause notice, and on doing so, no penalty shall be ' payable and all proccedings in respect of the said notice shall be deemed to be concluded. .
*(9) The person chargeable with tax, where any tax has not been paid or short paid or erroncously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to cvade tax, may,—
(i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty cquivalent to fificen per cent, of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information, shall not serve any notice under sub-scction (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thercunder;
(ii) pay the said tax along with interest payable under scction 50 and a penalty equivalent to twenty-five per cent. of such tax within sixty days of issuc of the notice, and on doing so, all proccedings in respect of the said notice shall be deemed to be concluded;
(iii) pay the tax along with interest payable thereon under section 50 and 2 penalty equivalent to fifty per cent. of such tax within sixty days of communication of the order, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded.
(10) Where the proper officer is of the opinion that the amount paid under clause (i) of sub-section (8) or clause (i) of sub-section (9) falls short of the amount actually payable, he shall proceed to issuc the notice as provided for in sub-section m in respect of such amount which falls short of the amount actually payable.
(11) Notwithstanding anything containcd in clause (i) or clause (i) of sub- scction (8), penalty under clause (i) of sub-scction (5) shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period of thirty days from the duc datc of payment of such tax. LR
(12) The provisions of this section shall be applicable for determination of tax pertaining to the Financial Year 2024-25 onwards.
Explanation 1.—For the purposes of this scction,— .
(i) the cxpression “all proceedings in respect of the said notice™ shall not include proceedings under section 132;
(ii) where the notice under the same proccedings is issued to the main person liable to pay tax and some other persons, and such proceedings . against the main person have been concluded under this scction, the procecdings against all the persons liable to pay penalty under sections 122 and 125 are deemed to bo concluded.
Explanation 2.—For the purposos of this Act, the expression “suppression™ shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made theroundor, or failure to fumnish any information on being asked for, in writing, by the proper officer, ITTRPHIO. R T304 dein 10 ST F39 IR 1Tore, 1 fRwmr, 2024
27. In section 75 of the Principal Act,— 3
(a) in sub-section (1), afi ) affer the “ .t'nuckcts. figures and letter “of sub. oo figures inserted, “(ZA(;’)“%’” sub-section (2), the following sub-section shall be inserted, namely:~ that the penalt; ue;c anly APPIiI]atc Authority or Appellate Tribunal or court concludes the reason mmythn ;" clause (ii) of sub-section (5) of section 74A is not sustainable for evade tax has tcbc harges oli fmuq or any wilful-misstatement or suppression of facts to not been established against the person to whom the notice was issued, the cnalty .shall b i 24“;)’ shall be payable by such person, under clause (i) of sub-section (5) of section 1 ‘section 74”, the words, ~sections (2) and (7) of section 74A” shall be " rs-.ce)|yfi sub-section (10), the following sub-section shall be substituted, . . *(10) Th:'udjudicut.ion proccedings shall be deemed to be concluded, if the order is not 1ssue<_! within the period specified in sub-section (10) of section 73 or in sub-section
(10) of section 74 or in sub-section (7) of section 74A™;
(d) in sub-section (11), affer the word and figures “section 74”, the words, brackets, figures and letter “or sub-section (7) of scction 74A” shall be inserted;
(€) in sub-section (12), after the words and figures “section 73 or section 74™, the words, figures and letter “or section 74A” shall be inserted;
(f) in sub-section (13), after the words and figures “section 73 or section 747, the words, figures and letter *“or section 74A” shall be inserred.
28. In section 104 of the Principal Act, in sub-section (1), in the Explanation, after the word and figures “section 74", the words, brackets, figures and letter “or subsections (2) and (7) of section 74A” shall be inserted.
29. In section 107 of the Principal Act,—
(a) in sub-section (6), in clause’(b), for the word “twenty-five”, the word “twenty” shall be substituted;
(b) in sub-section (11), in the second proviso, afier the words and figures . “section 73 or section 74", the words, figures and letter “or section 74A™ shall be inserted.
30. In section 112 of the Principal Act,—
(a) with effect from the st day of August, 2024, in sub-section (1), after the words “from the date on which the order sought to be appealed against is communicated 1o the person preferring the appeal”, the words *; or the date. as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later.” shall be inserted,
(b) with effect from the 1st day of August, 2024, in sub-section (3), after the words “from the date on Which the said order has becn passed”, the words *; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later,” shall be insérted,;
(c) in sub-section (6), affer the words, bruckets and figur “afer the expiry of the, period referred to in sub-section (1)", the words, brackets and figure “or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)" shall be inserted;
(d) in sub-section (8), in clause (b),—
(i) for the words “twenty per cent.”, the words “ten per cent." shall be substituted; ‘ .
(ii) for the words “fifty crore rupces”, the words “twenty crore rupees” shall be substituted. T 377 RPH (0. 8. T.) 2024 data Ie 15 Amendment of section 75 section 104 Amendment of secticn 107 section 112 16 IR TR IR T, 10 RERR, 2024 Amendment of section 122 Amendment of scction 127 Insertion of new section 128A 377RPH(G.S. T) 2024 31, In scction 122 of the Principal Act, with effect from the Ist day of October, 2023, in sub-scction (1B), for the words *‘Any elcctronic commerce operator who”, the ' words and figures “Any clectronic commerce opcrator, who is liablc to collect tax at source under scction 52,” shall be substituted
32. In section 127 of the Principal Act, after the words and figurcs “scction 73 or section 74”, the words, figures and Ictter “or scction 74A” shall be inserted,
33. After scction 128 of the Principal Act, the following section shall be inserted, namely:— Waiver of intercst *“128A. (1) Notwithstanding anything to thc contrary or penalty or containcd in this Act, where any amount of tax is payable by a both relating to & . ith demands mised PCFSOn chargeable with tax in accordance with,— under section 73, for certoin tax periods.
(a) a notice issucd under sub-scction (1) of scction 73 or a statement issued under sub-scction (3) of scction 73, and where no order under sub-scction (9) of scction 73 has been issucd; or
(b) an order passed under sub-section (9) of scction 73, and where no order under sub-scction (11) of section 107 or sub-section (1) of section 108 has been passed; or
(c) an order passcd under sub-section (1 1) of section 107 or sub-section ( 1) of section 108, and where no order under sub-scction (1) of scction 113 has been passcd.
pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payablc as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Government on the recommendations of the Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the casc may be, shall be deemed to be concluded, subject to such conditions as may be prescribed:
Provided that where a notice has been issued under sub-scction (1) of scetion 74, and an order is passed or required to be'passed by the proper officer in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court in accordance with the provisions of sub-scetion (2) of section 75, the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or clause (b) of this sub-section:
Provided further that the conclusion of the proccedings under this sub-section, in cases where an application is filed under sub-section (3) of scction 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of State tax under subsection (1) of section 117 or under sub-section (1) of scction 118 or wherc any proceedings arc initiated under sub-scction (1) of section 108, against an order referred to in clausc (b) or clause (c) or against the directions of the Appcllate Authority or the Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance’ with the order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, within three months from the date of the said order:
Provided also that where such interest and penalty has alrcady becn paid, no refund of the same shall be available, *
(2) Nothing contained in sub-scction (1) shall be applicable in respect of any "amount payable by the person on account of erroncous refund.
(3) Nothing contained in sub-section (l). shall be a_pplicah_lc in respect of cases where an appeal or writ petition filed by the said person is pending bcfomdAppellalet Authority or Appellate Tribunal or a court, as the casc may be, ;n ‘liws (l]\;
been withdrawn by the said person on or before the date notified under sub-section (1).
data te - ~ TR JRY SR T, 10 R, 2024
(4) Notwithstandin under sub-section Qa under the said sub- 8 anything contained in this Act, where any amount specified ) has been paid and the proceedings arc deemed to be concluded section, no appeal under sub-section (1) of section 107 or sub-section (1) ?f scction 112 shall lic against an order referred to in clause (b) or clause (c) of sub- section (1), as the case may be.”.
34. In section 171 of the Principal Act,—
(a) in sub-section (2), the following proviso and Explanation shall be inserted, namely:— . .
‘Provided that the Government may by notification, on the recommendations of the Council, specify the date from which the said Authority shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.
Explanation.—For the purposes of this sub-section, “request for examination’ shall mean the written application filed by an applicant requesting for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services " or both supplied by him.”;
(b) the Explanation shall be renumbered as Explanation l‘therwf, and after
Explanation 1 as so renumbered, the Explanation shall be inserred, namely:— ‘Explanation 2—For the purposes of this section, the expression “Authority” shall include the “Appellate Tribunal”.’. .
35. In Schedule Il to the Principal Act, after paragraph 8 and before
Explanation 1, the following paragraphs shall be inserted, namely:— “9. Activity of apportionment of co-insurance premium by the lead insurer to the . co-insurer for the insurance services jointly supplied by the lead insurer and the coinsurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the Central Tax, State tax, Union territory tax and integrated tax on the entire amount of premium paid by the insured.
10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the Central Tax, State Tax, Union territory tax and integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission.”. :
36. No refund shall be made of all the tax paid or the input tax credit reversed, . which would not have been so paid, or not reversed, had scction 6 of this Amendment Ordinance been in force at all material times. .
Amendment of section 171 Amendment of Schecule T No refund of tax paid or input tax credit reversed ANANDIBEN PATEL, Governor, Uttar Pradesh.
By order, ATUL SRIVASTAVA, Pramukh Sachiv.
Rovwogoo~gotio 377 WGITA-2024—(053)-509 WYl (oo /3lfwRe) | mmmo—vomo 106 W10 fAETA—2024—(954)-300 R~ (Sodoo /i) | 377RPH(Q. 5. T.) 2024 das 1o -