TO BE PUBLISHED IN PART-II (a) OF THE LEGISLATIVE SUPPLEMENT OF THE U.P. GAZETTE UTTAR PRADESH SHASAN VIDHAYI ANUBHAG-1 , No. 385 (2)/79-V-1-2024-2-ka-19/2024 Lucknow: Dated: 14 November, 2024 NOTIFICATION Miscellaneous in pursuance of the provisions of clause (3) of Article 348 of the Constitution of india, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Maal Aur Seva Kar (Sanshodhan) Adhyadesh, 2024 (Uttar Pradesh Adhyadesh Sankhya 19 of 2024) promulgated by the Governor. Rajya Kar Anubhag-2 is administratively concerned with the said Ordinance. (Here print the annexed) By order, SS eM (Atul Srivastava) : _Pramukh Sachiv. No. 385{3)/79-V-1- 2024-2-Ka- 19/2024 of date | Copy forwarded for information and necessary action to,- 1- Mukhya Mantri, Uttar Pradesh. 2- Mukhya Sachiv, Uttar Pradesh Shasan. Lat Apar Mukhya Sachiv /Pramukh Sachiy, Rajya Kar Anubhag-2, Uttar Pradesh Shasan. 4- Pramukh Sachiv, Vidhan Sabha, Uttar Pradesh. 5- Pramukh Sachiy, Vidhan Parishad, Uttar Pradesh. 6- Soochna Nideshak, Uttar Pradesh. 7- Apar Mukhya Sachiv/Pramukh Sachiv, Shri Rajyapal, Uttar Pradesh. 8- Sachiv, Uttar Pradesh Rajya Vidhi Aayog, Lucknow. 9- Sansadiya Karya Anubhag-1, Uttar Pradesh Shasan. 10- Vidhi Paramarshi Pustakalaya, Uttar Pradesh Shasan. 11- Bhasha Anubhag-5, Uttar Pradesh Shasan. ‘42- Vidhayi Anubhag-2, Uttar Pradesh Shasan. . By order, {Manoj Kumar Singh-Ill) ‘ Vishesh Sachiv evam Apar Vidhi ‘ Paramarshi. ae * THE UTTAR PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2024 (U.P. Ordinance no. [4 of 2024) [Promulgated by the Governor in the Seventy-fifth Year of the Republic of India] An ORDINANCE further to amend the Uttar Pradesh Goods and Services Tax Act, 2017 WHEREAS the State Legislature is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor is pleased to promulgate the following Ordinance:- Short title and commencement Amendment of section 2 of U.P. Act no.1 of 2017 Substitution of section 20 Manner of distribution of credit by Input Service Distributor
1. (1) This Ordinance may be called the Uttar Pradesh Goods and Services Tax (Amendment) Ordinance, 2024.
(2)The provisions of this Ordinance shall come into force on such dues as the State Government may, by notification in the Official Gazette, appoint.
Provided that different dates may be appointed for different provisions of this Ordinance.
2. In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 2, for clause (61), the following clause shall be substituted. namely: ' "(61) “Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (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 section 20 of the principal Act, the following section shall be substituted, namely:- "20. (1) Any office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, shall be 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 state tax or integrated tax charged on invoices received by him, including the credit of state or integrated tax in respect of services subject to levy of tax under sub-section (3) or sub-section (4) of section 9 paid by a distinct person registered in the same State as the said Input Service Insertion of new section I22A Penalty for failure to register certain machines used in manufacture of goods as per special procedure Distributor, in such manner, within such time and subject to such restrictions and conditions as may be 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 issue of a document containing the amount of input tax credit, in such manner as may be prescribed.".
4. After section 122 of the principal Act, the following section shall be inserted, namely:- " 122A. (1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered,
(2) In addition to the penalty under sub-section (1), every machine not so 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 machine is made in accordance with the special procedure within three days of the receipt of communication of the order of penalty.”. Anandiben Patel, Governor, Uttar Pradesh.