No. 420(2)/LXXIX-V-1-2023-1(ka)-13-2023 Dated Lucknow, August 21, 2023 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 Sewa Kar (Sanshodhan) Adhiniyam, 2023 (Uttar Pradesh Adhiniyam Sankhya 14 of 2023) as passed by the Uttar Pradesh Legislature and assented to by the Governor on August 18, 2023. The Rajya Kar Anubhag-2, is administratively concerned with the said Adhiniyam.
THE UTTAR PRADESH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023 (U.P. Act No. 14 of 2023) [As passed by the Uttar Pradesh Legislature) AN ACT further to amend the Uttar Pradesh Goods and Services Tax Act, 2017.
IT 1S HEREBY enacted in the Seventy-fourth Year of the Republic of India as follows:- Short title and 1. (1) This Act may be called the Uttar Pradesh Goods and Services Tax commencement (Amendment) Act, 2023.
(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 Act.
519_RPH_2023_(Goods and Services Tax)-2023 Data-7TE S QI UQY IRIRIRYL ISle, 21 31w, 2023 2 I the Uttar Pradesh Goods and Services Tax Act, 2 the "principal Act"). i section 10 s (@) sub-section ( i
(b) in sub-scetion
3. Inseetion 16 of th 017 (hercinafier referred to as :)\ n clause (d), the words "goods or" shall be omitted, (2A), l‘l\ clause (¢), the words "goods or" shall be omitted.
© principal Act, in sub-scction (2), (D) in the second proviso, for the wi mterest thereon”, the words and fi seetion 50" shall be substituted:
ords "added to his output tax liability, along with gures "paid by him along with interest payable under 1) m the is i " i i ( )_ the third proviso, afier the words made by him", the words "to the supplier” shall be inserred.
4. Insection 17 of the principal Act, »r(“) in sub-seetion (3). in the Explanation, Jfor the words and figure "except those speeified in paragraph S of the said Schedule”, the following shall be substituted, namely:
"exeept,—
(1) the value of activities or transactions specified in paragraph 5 of the said Schedule; and (i1) the value of such activitics or transactions as may be preseribed in respect of clause (a) of paragraph 8 of the said Schedule."
(b) in sub-scction (5). affer namely:— clause (f), the following clause shall be inserted, "(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013;".
5.In scction 23 of the principal Act, for sub-scction (2), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1* day of July, 2017, namely:— "(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act."
6. n section 30 of the principal Act, in sub-section (1),—
(a) for the words "the prescribed manner within thirty days from the date of scrvice of the cancellation order:", the words "such manner, within such time and subject to such conditions and restrictions, as may be prescribed.” shall be substituted;
(b) the proviso shall be omitted.
7. In section 37 of the principal Act, affer sub-section (4), the following sub-section shall be inserted, namely:— "(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-scction (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: 3
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), e after the expiry of the said period of three years from the duc date of furnishing the said details."
$. In scction 39 of the principal Act, affer sub-section (10), the following subsection shall be inserted, namely:— "(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, Amendment of section 10 Amendment of section 16 Amendment of section 17 Amendment of section 23 Amendment of section 30 Amendment of section 37 Amendment of section 39 Amendment of cection 44 Amendment of section 52 Amendment of section 54 Amendment of section 56 Amendment of section 62 Amendment of section 109 Omission of sections 110 and 114 Amendment of section 117 SR G ARAERYT TT9ie, 21 3R, 2023 cven after the expiry of the said period of three years from the duc date of furnishing the said return.” )
9. Scction 44 of the principal Act shall be renumbered as sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:— .
"2) A registered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return:
Provided that the Government may, on the recommendations of the Council, by notification. and subject to such conditions and restrictions as may be specified therein.
allow a registered person or @ class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the duc date of furnishing the said annual return.”
10. In section 52 of the principal Act. affer sub-section (14), the following ction shall be inserted, namely:—
(15) The operator shall not be allowed to furnish a statement under sub-section
(4) after the expiry of a period of three years from the due date of furnishing the said statement:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.”
11. In section 54 of the principal Act, in sub-section (6). the words "excluding the amount of input tax credit provisionally accepted,” shall be omitted.
12.In section 56 of the principal Act. for the words "from the date immediately after the expiry of sixty days from the date of receipt of application under the said subsection till the date of refund of such tax", the words "for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed” shall be substituted.
13.In section 62 of the principal Act, in sub-section Q2)—
(a) for the words "thirty days", the words "sixty days" shall be substituted:
(b) the following proviso shall be inserted, namely:— “Provided that where the registered person fails to fumnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period. the said assessment order shall be deemed to have been withdrawn, but the liability to pay inler'csi u:lder sub-section (1) of section 50 or to pay late fee under section 47 shall continue.
sub-s
14. For section 109 of the principal Act, the following section shall be substituted, namely:— "109. Subject to the provisions of this Chapter, the Goods and Services Tax Appellate Tribunal constituted under Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the App‘elhtc Authority or the Revisional Authority under this Act. ’
15. Section 110 and 114 of the principal Act shall be omitted.
16. In section 117 of the principal Act,—
(a) in sub-scction (1), for th = 3 e words “State B : es”, the words “State Benches” shall be substiied: ench or Arca Benches™, the ). ik :
A(rcl B‘:fli‘;}i;_ci:m (%), in clauses (a) and (b), for the words “State Bench or » the words “State Benches” shall be substituted S$19_RPH_2023_(Goods and Services Tax)-2023 Data-7E 1€ or SR YR IR TE, 21 AT, 2023 l'/i. In.scclion 118 of the principal Act, in sub-section (1), in clause (a), for the words “National Bench or Regional Bench™, the words “Principal Bench” shall be substituted.
18. In scction 119 of the principal Act.—
(a) for the words “National or Regional Benches™, the words “Principal Bench” shall be substituted,
(b) for the words “State Bench or Arca Benches”, the words “State Benches™ shall be substituted.
) 19. In section 122 of the principal Act, affer sub-section (1A), the following subsection shall be inserted, namely:— “(1B) Any electronic commerce operator who—
(i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply;
(i) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply; or
(iii) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher."
20. In section 132 of the principal Act, in sub-section (1),—
(a) clauses (g), (j) and (k) shall be omitted;
(b) in clause (1), for the words, brackets and letters “clauses (a) to (k)", the words, brackets and letters “clauses (a) to (f) and clauses (h) and (i)" shall be substituted:
(c) in clause (iii), for the words “any other offence”, the words, brackets and letter "an offence specified in clause (b)," shall be substituted;
(d) in clause (iv), the words, brackets and letters “or clause (g) or clause (j)" shall be omitted.
21. In section 138 of the principal Act,—
(a) in sub-section (1), in the first proviso,—
(i) for clause (a), the following clause shall be substituted, namely:— “(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (b), (i) and (1) of sub-section (1) of section 132"
(i) clause (b) shall be omitted;
(iii) for clause (c), the following clause shall be substituted, namely:— “(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of section 132;"
(iv) clause (e) shall be omitted;
(b) in sub-section (2), for the words "ten thousand rupees or fifty per cent of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher", the words “twenty-five per cent of the tax involved and the maximum amount not being more than one hundred per cent of the tax involved" shall be substituted.
22. After section 158 of the principal Act, the following section shall be inserted, namely:— “158A. (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the provisions of sub-section (2), and on the recommendations of the Council, be shared by the common portal with such other systems as may be notified by the Government, in such manner and subject to such conditions as may be prescribed, namely:—
(a) particulars furnished in the application for registration under section 25 or in the return filed under section 39 or under section 44;
519_RPH_2023_(Goods and Services Tax)-2023 Data-7TE Amendment of section 118 Amendment of section 119 Amendment of section 122 Amendment of section 132 Amendment of section 138 Insertion of new section 158A 10 TR TR IR TGIE, 21 TR, 2023
(b) the particulars uploaded on the common portal for preparation of invoice, the details of outward supplics furnished under section 37 and the particulars uploaded on the common portal for generation of documents under section 68
(c) such other dctails as may be prescribed -
(2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of- )
(a) the supplier. in respect of details furnished under clauses (a), (b) and (c) of sub-section (1); and
(b) the recipient, in respeet of details furnished under clause (b) of sub-section
(1), and under clause (c) of sub-scction (1) only where such details include identity information of the recipient, in such form and manner as may be prescribed.
(3) Notwithstanding anything contained in any law for the time being in force. no action shall lic against the Government or the common portal with respect to any liability arising consequent to information shared under this section and there shall be no impact on the liability to pay tax on the relevant supply or as per the relevant return.", Retrospective 23. (1) In Schedule M1 to the principal Act, paragraphs 7 and & and the exemption to Explanation 2 thereof (as inserted vide section 31 of U.P.Act 45 of 2018) shall be certain activities deemed to have been inserted therein with effect from the 1% day of July, 2017 and transactions in (2) No refund shall be made of all the tax which has been collected, but which Schedule il tothe would not have been so collected, had sub-section (1) been in force at all material Uttar Pradesh times.
Goods and Services Tax Act Repeal and saving 24. (1) The Uttar Pradesh Goods and Services Tax UP Ordinanc:
(Amendment) Ordinance, 2023 is hereby repealed. no. 14 of 2023
(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 done 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.
STATEMENT OF OBJECTS AND REASONS The Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hercinafter 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.
According to the provisions of Article 246 A(1) of the Constitution of India, both the Parliament and the State Legislature have the power to make laws for the imposition of Goods and Services Tax. 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 Act, 2023 (Act no. 8 of 2023), which was enacted by the Parliament and reccived the assent of the President on 31 March, 2023.
In view 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 and to maintain uniformity i 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 Goods and Services Tax (Amendment) Ordinance, 2023 (U.P. Ordinance no. 14 of 2023) was promulgated by the Governor on 24™ July, 2023.
This Bill is introduced to replace the aforesaid Ordinance.
By order, ATUL SRIVASTAVA, Pramukh Sachiv.
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