No. 498(2)/LXX1X—V»1#2024— 1-ka -28-2024 Dated Lucknow, December 26, 2024 .
IN pursuance of the provisions of clause
(3) of Article 348 of the Constitution of India, the Govemor is pleased to order the publicatio n of the following English translation of the Uttar Pradesh Mal . Aur Sewa Kar (Sanshodhan) Adhiniy am, 2024 (Uttar Pradesh Adhiniyam Sa nkhya 16 of 2024) as passed by the Uttar Pradesh Legislature and assen ted to by the Govemor on December 26, 20
24. The Rajya Kar Anubhag-2, is administiatively conce med with the said Adhiniyam.
THE UTTAR PRADESH GOODS A ND SERVICES TAX (AMENDMENT) ACT, 2024 (U.P. ActNo. 16 0f 2024) [As passed by the Uttar Pradesh Legislature] ) AN . ACT , .
further to amend the Uttar Pradesh Goods'and Servic es Tax Act, 2017.
It Is HEREBY enacted in the Seventy-fifth Year of the Republic of India as follows:-
1. (1) This Act may be called the Uttar Pradesh Goods and Services Tax ~ Shon tilleand (Amendment) Act, 2024. . commencement
(2) The provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gaz ette, appoint:
Provided that different dates may be appointed f or different provisions of this Act.
i 402_RPH_2024_(Goods and Services Tax)-2024 Data-7E 4 TER TN JEURY Toe, 26 R, 2024 Amendment of 2. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hercinafier referred section 2 of U.P.
to as the principal Act), in section 2, for clause (61), the following clause shall be Actno.] of 2017 3 substituted, namcly:- “(61) "Input Service Distributor" means an office of the supplicr of goods or scrvices or both which receives tax invoices towards the teceipt of input scrvices, including invoices in respect of services liable to tax under sub-scction (3) or subscetion (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;".
3. For scction 20 of the principal Act, thc following scction shall be substituted, namely:- Substitution of section 20 "20. (1) Any office of the supplier of goods or scrvices or both which . receives tax invoices towards the receipt of input services, :;:rfi:z; of .including invoices in respect of services liable to tax under creditby lnpwt sub-section (3) or sub-section (4) of section 9, for or on Service behalf of distinct persons referred to in scction 25, shall be Distributor . . £ N E et required to be registered as Input Service Distributor under clause (viii) of section 24 and shall distribute the input tax credit in respect of such invoices.
(2) The Input Service Distributor shall distribute the credit of Statc tax or integrated tax charged on invoices received by him, including the credit of Statc or intcgrated tax in Tespect of services subject to levy of tax under sub-section (3) or subscction (4) of section 9 paid by a distinct person registered in the same State as the said Input Service Distributor, in such manner, within such time and subject to such restrictions and conditions as may bc prescribed. .
(3) The credit of State tax;shall be distributed as state tax or integrated tax and integrated tax as integrated tax or State tax, by way of issuc of a document containing the amount of input tax credit, in such manner as may be prescribed.”
4. After scction 122 of the principal Act, the following section shall be inserzed, namely:~ Insertion of new section 122A "122A.(1) Notwithstanding anything contained in this Act, where any Penalty for failure person, who is engaged in the manufacture of goods in to register ceriain respect of which any special proced: i machincs used in P y Spt procedure relating to manufacture of registration of machines has been notified under section goods as per 148, Acts in contravention of the said special procedure, he special procedure shall, in addition to any penalfy that is Ppaid or is payablc by him under Chapter XV or any other provisions of this Cha, penalty cqual to an amount of onc Jakh rupees for cvery machine
(2) In addition to the penalty under sub-section registered shall be liable for seizure and confiscation:
Provided that such machine shall not be confiscated where,-
(a) the penalty so imposed is paid; and
(b) the registration of such machinc js special procedure within three days of the rec order of penalty.".
Repeal and 5. (1) The Uttar Pradesh Goods and Servi saving Ordinance, 2024 isAhcrcby repealed. | Ordinance ! ) Notwithstanding such repeal, anything done or any action no. 19 of mkc.n under the provisions of the principal Act as amended by the 2024 Ordinance referred 10 in sub-seetion (1) shall be decmed to have been done or taken undc{ the cortesponding provisions of the principal Act as :In;‘c:::ffit::c:us Act as if the provisions of this Act were in force ar all pter, be liable to pay a not so registered,
(1), every machine not so made in accordance with the Ccipt of communication of the ces Tax (Amendment) y.p, 402_Rpi1_2024_(Goods and Services Tax)-2024 Dan-7¢ IR T AR TIoTe, 26 faR, 2024 STATEMENT OF OBJECTS AND REASONS The Uttar Pradesh Goods and Services Tax Act, 2017 (U. P. Act no. 1 of 2017) (hereinafter referred to as the said Act) has been enacted to make provision for levy and collection of ta x on intra-Statc supply of goods or services or both by the State of Uttar Pradesh and for matters con nected therewith or incidental thereto.
2. On the recommendation of the GST Council, certain amendmen ts werc made in the Central Goods and Services Tax Act, 2017 (Act no. 12 of 2017) vide the Fina nce Act, 2024 (Act no. 8 of 2024).
3. In view of the above, it was decided to amend the said Act to incorporate the a mendments made in the Central, Goods and Services Tax Act, 2017 at the State level and to maintain uniformity in the Central Act and the State Act.
Since the State Legislature was not in session and immediate legislative action was necessary to implement ‘the aforesaid decision, the Uttar Pradesh Good s and Services Tax (Amendment) Ordinance, 2024 (U.P. Ordinance no.19 of 2024) was promulgated by the Governor on November 14, 2024.
The Uttar Pradesh Goods and Services Tax (Amen dment) Bill, 2024 is introduced to replace the, aforesaid Ordinance.
By order, ATUL SRIVASTAVA, Pramukh Sachiv.
No. 492(2)/LXX1X-V-1-2024-1-ka-3 1-2024 Dated Lucknow, December 26,2024 IN pursuance of the provisions of clause (3) of Atticl e 348 of the Constitution of India, the Governor is pleased to order the publication of the followi ng English translation of the Uttar Pradesh Maal Aur Sewa Kar (Dwitiya Sanshodhan) Adhiniyam, 2024 (Uttar Pra desh Adhiniyam Sankhya 17 of 2024) as passed by the Uttar Pradesh Legislature and assented to by t he Governor on December 26, 2024. The Rajya Kar Anubhag-2, is administratively concerned with the said Adhi niyam.
THE UTTAR PRADESH GOODS AND SERVICES TAX ' (SECOND AMENDMENT) ACT, 2024 : (U.P. ACT No. 17 OF 2024) (4s passed by the Uttar Pradesh Legislature) . AN ACT further to amend the Uttar Pradesh Goods and Services Tax Act, 2017 . 1T Is HEREBY enacted in the Seventy-Fifth year of the Republic of India as ollows:- :
1. (1) This Act may be called the Uttar Pradesh Goods and Services Tax Short title and (Second Amendment) Act, 2024, commencement
(2) The provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
. Provided that different dates may be appointed for different provisions of this ct..
401 RPH 2024 (G.S.T.) (Adhiniyam) data le 10 IR WY SR e, 26 AR, 2024 Amcendment of section 9 Amendment of section 10 Insertion of new section HIA Amendment of section 13 Amendment of section 16
2. In the Uttar Pradesh Goods and Services Tax Act. 2017 (hereinafier referred to as the Principal Act), in scction 9. in sub-scction (1), affer the words “alcoholic liquor for human consumption”, the words “and un-denatured cxtra neutral alcohol or rectificd spirit used for manufacturc of alcoholic liquor, for human consumption” shall be inserred.
3. In section 10 of the Principal Act, in sub-section (5). after the words and figurcs “'scction 73 or section 74", the words, figures and letter “or scction 74A™ shall . beinserted.
4. After scction 11 of the Principal Act, the following scction shall be inserted, namely:— Powsr nat to “11A. Notwithstanding anything contained in this Act. if the recover Goods and : K Services Tox not Government is satisfied that— levied or shontlevied as a result of gener! practice
(2) a practice was, or is, gencrally prevalent regarding levy of state tax (including non-levy thereof) on any supply of goods or scrvices or both: and
(b) such supplics were, or arc. liablc to.—
(i) state tax, in cascs where according to the ‘said practice. state tax was not, or is not being, levied, or -
(ii) a higher amount of statc tax than what was, or is being, levicd, in accordance with the said practice, the Government may, on the recommendation of the Council, by notification in the Official Gazetre, dircct that the wholc of the state tax payablc on such supplics.
or, as the casc may be, the state tax in cxcess of that payable on such supplics, but for the said practice, shall not be required to be paid in respect of the supplics on which the statc tax was not, or is not being lcvicd, or was, or is being, shon-levied. in accordance with the said practice.”.
S. In section 13 of the Principal Act. in sub-section (3),—
(i) in clause (b), for the words “by the supplicr:”, the words “by the supplicr, in cascs where invoice is required to be issued by the supplier; or’* shall be substituted; .
(ii) affer clause (b). the following clausc shall be inserted. namely:— *(c) the datc of issuc of invoice by the recipient, in cases wherc invoice is to be issued by the recipicnt:™;
(iii) in the first proviso, affer the words, brackets and letter “or clause (b)", the words, brackets and letter “or clause ()" shall be inserred.
6. In section 16 of the Principal Act, with cffect from the 1st day of July.
2017, dfier sub-section (4), the following sub-sections shall be inserted, namely:— “(5) Notwithstanding anything contained in sub-scction (4), in respect 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 registcred person shall be entitled to take input tax credit in any rcturn under section 39 which is filed up 10 the thirticth day of November, 2021.
(6) Where registration of a registered person is cancelled under scction 29 and subsequently the cancellation of registration is rcvoked by any order. cither under section 30 or pursuant to any order made by the Appellatc Authority or the Appcllate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation 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 rctum under section 39,— N 401 RPN 2024 (GS.T) (Adh iniyam) data le TR WY IRV T, 26 RER, 2024
(i) filed up to thirticth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlicr; or
(i) for the period from the date of cancellation of registration or the cffective date of cancellation 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 section 17 of the Principal Act. in sub-section (5), in clause (i). for the words and figures “scctions 74, 129 and 130" the words and figures “scction 74 in respect of any period up to Financial Year 2023-24" shall be substituted.
8. In section 21 of the Principal Act, affer the words and figures “section 73 or scction 74™, the words, figures and letter “or section 74A™ shall be inserted. -
9. In section 30 of the Principal Act, in sub-section (2), after 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.”. i
10. In section 31 of the Principal Act,—
(a) in sub-section (3). in clause (f), after the words and figure “of scction 9 shall”, the words , within the period as may be prescribed,” shall be inserred:
(b) affer clausc (g), the following Explanation shall be inserted, numely:— *Explanation—For the purposes of clause (f), the expression *‘supplier who is not registered” shall include the supplier who is registercd solely for the purpose of deduction of tax under section 51.°.
11. In section 35 of the Principal Act, in sub-section (6), affer 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-scction (3). the following subsection shall be substituted, namely:— “(3) Every registered person required to deduct tax at source under section 51 shall electronically fumish 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 cvery calendar month whether or not any deductions have been made during the said month.”.
13. In scction 49 of the Principal Act, in sub-section (8), in clausc (c). after the words and figures “scction 73 or section 74", the words, figures and letter “‘or section T4A” 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 scction 74". the words. figures and letter “or scction T4A” shall be inserted.
15. In section 51 of the Principal Act, in sub-section (7), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A™ shall be inserted.
16. In scction 54 of the Principal Act,.—
(a) in sub-section (3), the second proviso shall be omitted:
(b) after sub-section (14) and beforc the Explanation, the following sub-section shall be inserted, namely:— 401 RPH 2024 (G.S.T.) (Adhiniyam) data l¢ Amendment of section 17 Amendment of section 21 Amendment of section 30 Amendment of section 31 Amendment of section 35 Amendment of section 39 Amendment of section 49 Amendment of section SO Amendment of section 51 Amendment of section 54 IER TR FERRY ToTC, 26 [RAHR, 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 *(15) Notwithstanding anything contained in this section. no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax pui;i on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty.™.
17. lnl section 61 of the Principal Act. in sub-section (3), afrer 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-section (1), after the words and figures “section 73 or section 747, the words. figures and letter “or scction 74A™ shall De inserted.
19. In section 63 of the Principal Act, affer the words and figures “scction 73 or section 74", the words, figures and Ictter “or scction 74A™ shall be inserred.
20.1n section 64 of the Principal Act, in sub-section (2), affer the words and figures “section 73 or scction 74”, the words, figures and letter “or section 74A™ shall be inserted.
21.In section 65 of the Principal Act. in sub-section (7). after the words and figures “scction 73 or section 74", the words, figures and letter “or section 74A™ shall be inserred. .
22. In section 66 of the Principal Act. in sub-section (6), affer the words and figures “section 73 or section 74", the words, figfircs and letter “or section 74A™ shall be inserted. @,
23.In section 70 of the Principal Act,after sub-section (1), the following subsection shall be inserred. namely:— “(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authoriscd representative, as such officer may direct, and the person so appcaring shall state the truth during examination or make statements or produce such documents and other things as may be required.”.
24. In section 73 of the Principal Act—
(i) in the marginal hcading, afier the words “‘Determination of tax”, the words and figures “, pertaining to the period up to Financial Year 2023-24." shall be inserted,
(ii) afrer sub-section (11), the following sub-section shall be inserred, 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 scction 74 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 Year 2023-24,” shall be inserred;
(ii) after sub-section (11) and before Explanation 1, the following sub-section 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.";
(iii) the Explanation 2 shall be omitted.
RPH 2024 (GS.T.) (Adhiniyam) data le TR WU FHERY e, 26 fawER, 2024 13
26. After section 74 of the Principal Act, the followin g section shall be inserted, namely:— Determination of “74A. (1) Where it appears to the proper officer that any tax ot paid of yay has not been paid or short paid or erroncously refunded, or where short: paid or dit has b 1 iled tilised, he shall erroneotisly input tax credit has been wrongly availed or utilised, he shall serve refunded or notice on the person chargeable with tax which has not been so paid input tx credit or which has been so short paid or to whom the refund has :r“’“lilgi s:;’““‘,‘; crroneously been made, or who his wrongly availed or utilis ed input any reason 18X credit, requiring him to show causc as to why he shoul d not pay pertaining to the amount specified in the noticc along with intcrest payable Financial Year thereon under section 50 and a penalty leviable under t he provisions 2024-25 onward o hig Act or the rules made thereunder:
Provided that no notice shall be issued, if the tax wh ich has not been paid or short paid or erroneously refunded or wherc input tax cre dit has been wrongly availed or utilised in a financial year is less than one thousand rupces. N )
(2) The proper officer shall issuc the notice under sub -section (1) within fortytwo months from the due date for fumishing of annual retur n for the financial year to which the tax not paid or short paid or input tax credit wrong ly availed or utilised relates to or within forty-two months from the date of erroncous 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 t ax not paid or short paid or erroncously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-scction (1), on the per son chargeable with tax.
(8) The service of such statement shall be deemed to be se rvice 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-sectio n (1) are the same as are mentioned in the earlier notice.
(5) The penalty in case where any tax which has not been p aid 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 wilfu l-misstatement or suppression of facts to evade tax, shall be equivalent to ten per ce nt of tax due from such person or ten thousand rupecs, whichever is higher;
(i) for the reason of fraud or any wilful-misstatement or suppressi on of facts 1o 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 tax, determine the amount of tax, intere st and penalty due from such person and issue an order.
(7) The proper officer shall issue the order under sub-section (6) wi thin twelve months from the date of issuance of notice specified in sub-section (2):
e Provided that where t‘hf: proper officer is not able to issue the ord er within the specified period, the Commissionét, or an officer authori$éd by the Commi ssioner senior in rank to the proper officer but not below the rank of Joint Commissioner of Stat e Tax, may, having regard to the redsons for delay in issuance of the order under subsection
(6). to be recorded in writing, before the expiry of the specified period, extend the said period further by a maximum of six months.
(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 wrong ly availed or utiliscd for any reason, other than the reason of fraud or-any wilful-misst atement or suppression of facts to cvade tax, may,— :
401 RPH 2024 (G.S.T.) (Adhiniyam) data lc Insertion of new section 74A TR TR SR ToTE, 26 2R, 2024
(i) before service of notice under sub-scction (1), pay the amount of tax along with interest payable under scction 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, and the proper officer, on receipt of such information shall not serve any notice under sub-section (1) or the statement under sub-scction (3), ds 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 thercunder;
. (ii) pay the said tax along with intcrest payable under section 50 within sixty days of issuc of show cause noticc. and on doing so. no penaity shall be payable and all proceedings in respect of the said notice shail 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 wherc input tax credit has becn wrongly availed or utilised by reason of fraud, or any wilful-misstatcment 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 scction 50 and a penalty equivalent to fiftcen 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 thc proper officer, on receipt of such information, shall not serve any notice under sub-section (1). in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules madc thereunder:
(ii) pay the said tax along with intcrest payable under scction 50 and 2 penalty cquivalent to twenty-five per cent of such tax within sixty days of issue of the notice, and on doing so, all proceedings in respect of the said notice shall be decmed to be concluded;
(iii) pay the tax along with interest payable thercon under section 50 and penalty cquivalent 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-scction (8) or clause (i) of sub-scction (9) falls short of the amount actually payable. he shall proceed to issuc the notice as provided for in sub-section (1) 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-section (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 due datc of payment of such tax.
(12) The provisions of this scction shall be applicable for determination of tax . pertaining to the Financial Ycar 2024-25 onwards.
Explanation 1—For the purposes of this section,—
(i) the expression “all proccedings in respect of the said notice™ shail not include proceedings under scction 132;
(ii) wherelthe notice under the samc 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 section, the procecdings against all the persons liable to pay penalty under sections 122 and 125 arc deemed to be concluded.
Explanation 2—For the purposes of this Act, the expression “suppression™ shall mean non-declaration of facts or information which a taxable person is required to declare in the retum, statement, rcport or any other document fumnished under this Act or the rules made thurcunder, or failure to fumish any information on being asked for, in writing, by the proper officer.
401 RPH 2024 (G.S.T.) (Adhiniya m) data le TAR TV IWHRY T, 26 fAFR, 2024 15
27. In section 75 of the Principal Act.—
(a) in sub-section (1), after the word und figures “section 74" the words, brackets, figures and letter “or sub-scctions (2) and (7) of scction 74A™ shall be inserted,
(b) after sub-scction (2). the following sub-section shall be inserred, namely:- “(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (i) of sub-section (5) of scction 74A is not sustainable for the rcason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been cstablished against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of scction TAA
(c) for sub-section (10), the following sub-scction shall be substituted, namely:— ) . “(10) T}\e.adjudication proceedings shall be deemed to be concluded, if the order is not |ssucq within the period specified in sub-section (10) of section 73 or in sub-section
(10) of section 74 or in sub-scction (7) of section 74A.™:
(d) in sub-section (11), affer the word and figures'“scction 74", the words, brackets, figures and letter “or sub-section (7) of section 74A™ shall be inserre
(e) in sub-section (12), after the words and figures “section 73 or section 747, 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 scction 74A™ shall be inserted.
28..In section 104 of the Principal Act, in sub-section (1), in the Explanation.
affer the word and figurcs “section 74", the words. brackets. figures and letter “or sub-sections (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, affer the words and figures ssection 73 or section 74", the words, figures and letter “or section 74 A™ shall be inserted. ’
30. In section 112 of the Principal Act,— :
(a) with effect from the Ist day of August, 2024, in sub-section (1), after th e words “from the date on which the order sought to be appealed against is communicated to the person preferring the appeal”, the words ™, or the datc. as may be notified by the Government, on the recommendations of the Cou ncil, 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-sc ction (3), affer the words “from the date on which the said order has been passed™, th e words *; or the date, as may be notified by the Government, on the rec ommendations of the Council, for the purpose of filing application before the Appel late Tribunal i under this Act, whichever is later,” shall be inserted; .
(c) in sub-scction (6), after the words, brackets and figure “aft er Ehc expiry of the period referred to in sub-scction (1)", the words. brackets und figure “or permit the filing of an application within three month s 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 cén t” shall be substituted; .
(ii) for the words “fifty crore rupees”, the words “twenty crore rupees” shall be substituted.
401 RPH 2024 (G.S.T.) (Adhiniyam) data le Amendment of tion 75 section 107 16 IR YU MRV ToTe, 26 fowR, 2024 Amendment of 31. In scction 122 of the Principal Act, with cffect from the st day of . section 122 October. 2023, in sub-section (1B), for the words “Any clcctronic commerce operator who". the words and figures “Any clectronic commerce operator. who 15 liable to collect tax at source under scction 52, shall be substiruted.
Amendment of 32, In scction 127 of the Principal Act, afier the words and figures “section scction 127 73 or section 74", the words, figures and letter “or scction 74A™ shall be inserted.
Insertion of new . 33. Afier scction 128 of the Principal Act, the following section shall be section 1284, inserted. namely:— Waiver of interest “128A. (1) Notwithstanding anything to the contrary or penally Of conained in this Act. where any amount of tax is payable by a both relating to demands mised PCrson chargeable with tax in accordancc with,— under section 73, for ceain tax periods. X
(a) a notice issucd under sub-scetion (1) of scction 73 or a statement issued under sub-scction (3) of section 73. and where no order under sub-section (9) of section 73 has been issued: or
(b) an order passed under sub-scction (9) of scction 73, and where no orde r under sub-scction (11) of section 107 or sub-section (1) of section 108 has becen passed; or
(c) an order passed under sub-section (11) of section 107 or sub-section (1) of scction 108, and where no order under sub-scction (1) of section 113 has been passed, pertaining to the period from st July, 2017 to 31st March, 2020. or 2 part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clausc (a). clause (b) or clause (c), as the casc may be, on or before the date, as may be notificd by the Government on the rccommendations of the Council, no interest under scction 50 and penalty under this Act, shall be payable and all the proccedings in respect of the said notice or order or statement, as the case may be, shal) be deemed to'be concluded. subjcct to such conditions as may be prescribed
Provided that where a notice has been issued under sub-section (1) of section
74. and an order is passcd or required to be passed by the proper officer in pursuance of the direction of the Appellatc Authority or Appellate Tribunal or a court in accordance with the provisions of sub-scction (2) of scction 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-scetion (3) of scction 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of State tax under sub-scction (1) of seetion 117 or under sub-section (1) of scction 118 or where any proceedings are initiated under sub-scction (1) of section 108, against an order referred to in clausc (b) or clause (¢) or against the dircctions of the Appellate 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 Aul el thority, as the case may be, within three months from the date of the said order: : e .. Provided also that where such interest and penalty has alrcady been paid, no . refund of the same shall be available.
(2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payablc by the person’on account of erroncous refund. .
(3) Nothing co_nlain.cf! in sub-scction (1) shall be applicable in respect of cases where an appeal or writ petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a court, as the casc may be, and has not been withdrawn by the said person on or before the date potificd under sub-scction () 401 RPH 2024 (G.S.T.) (Adhiniyam) data 1¢ TR WY MR e, 26 fowr, 2024 17
(4) Notwithstanding anything contained in this Act, where any amount specificd under sub-section (1) has been paid and the proceedings arc deemed to be concluded under the said sub-section, no appeal under sub-section (1) of section 107 or sub-section
(1) of section 112 shall lie dgainst 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— 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-scction, “request for examination” shall mean the written application filed by an applicant requesting for cxamination 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 1 thereof, and after Exp]ananon 1 as so renumbered, the Explanation shall be inserted, namely:— ‘Explanation 2—For the purposes of this section, the expression “Authority™ shall include the “Appellate Tribunal”.’.
35. In Schedule NI to the Principal Act, after paragraph 8 and beforc “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 co-insurer 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 rcinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsur ance commission.”.
36. No refund shall be made of all the tax paid or the input tax credit reversed, Norefusd of which would not have been so paid, or not reversed, had section 6 of this Amendment tax pakd of : ot et input tax credit Act been in force at all material times. : reversed Repeal 37. (1) The Uttar Pradesh Goods and Services Tax (Second Amendme nt) U.P. Onfinance and Ordinance, 2024 is hereby repealed. f0.22 of 2024 saving
(2) Notwithstanding such repeal, anything done or any action taken under the provisions of the principal Act as amended by the Ordinance referred to in sub-section (1) shall be deemed to have been donme or taken under the corresponding provisions of the principal Act as amended by this Act as if the provisions of this Act were in force at all material times.
40) RPH 2024 (G.S.T.) (Adhiniyam) data-1e Amendment of
Explanation 1, the following paragraphs shall be inserted, namely:— Schedute Amendment of
(a) in sub-section (2), the following proviso and Explanation shall be inserred, <5 17!
18 TER WY IRV T, 26 R, 2024 STATEMENT OF OBJECTS AND REASONS The Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the "said Act”) has been enacted to make provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Uttar Pradesh and for matters connected therewith or incidental thereto. ' On the recommendation of GST Council, certain amendments were made in the Central Goods and Services Tax Act, 2017 (Act no. 12 of 2017) vide the Finance (No. 2) Act, 2024 (Act no. 15 of * 2024), which was enacted by the Parliament and reccived the assent of the Presi dent on 16" August, 2024, In vicw of the above, it was decided to amend the said Act to incorporate the amendments made in the Central Goods and Services Tax Act, 2017 at the State level a nd to maintain uniformity in the Central Act and the State Act.
Since the State Legislature was not in session and immediate legislative action was nccessary to implement the aforesaid decision, the Uttar Pradesh Goods and Scrvices Tax (Sccond Amendment) Ordinance; 2024 (U.P. Ordinance no. 22 of 2024) was promulgated by the Govemor on December 10, 2024, " The Uttar Pradesh Goods and Services Tax (Second Amendme nt) Bill, 2024 is introduced to replace the aforesaid Ordinance.
By order, ATUL SRIVASTAVA, Pramukh Sachiv.
AoTEoToNO-TOR0 401 AATA-2024—(1087)-599 Rl (@vage / Eo / ffwe) | fogHogodo-Toto 180 T Remd—2024—(1088)-300 YT (@R /Ao /3lwRT) | 401 RPH 2024 (G.S.T.) (Adhiniyam) data lc