6 Sea Weer Sree Tere. 29 PraFaY, 2022 No. 497 (2VLXXIX-V-1-2022-1-ka=10-2022 Dated Lucknow, September. 29, 2022...
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, 2022 (Uttar Pradesh Adhiniyam: Sankhya 11 of 2022) as passed by the Uttar Pradesh Legislature and assented to by the Governor on September:29, 2022. The Rajya Kar’ Anubhag-2 is administratively concerned with the said Adhiniyam.
_ THE UTT: AR PRADESH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022 - ee ; ~~ (U.P. Act No. 11 of 2022) [As passed by the Uttar Pradesh Legislatiure} 7 ACT...
further to amend the Uitar Pradesh Goods and Services Tax Act, 2017, IT Is HEREBY enacted in the Seventy third Year’ of the* Republic” of India as follows :— Short title and 1: (1) This “Act tray be called ‘the Uttar Pradesh Goods and Services Tax commencement (Amendment) Act, 2022" °° @ Save as otherwise provided:in this: Act, - : ,
(a) Section’ 1: of: ‘this Act shall. come into: force: with effect from 30° March, 2022; :
(b) The other 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.
Amendment of 2. In the Uttar PradeshGoods and. Services Tax Act, 2017 ‘Gereinatter section 16 referred to.as the principal Act), in section 16,-- :
(a) in sub-section (2)—
(i) after clause (b), ‘the ‘following ‘clause’ shall be inserted, namely:— “(ba) the details of input tax credit in respect; of: the.-said supply communicated to such registered ‘person under section 38 has not been restricted”; , Gi). in-clause (6) the words, ‘figures: and etter ‘or section 43A” shall be omitted: .
‘(b) in sub-section (4), for the words and figures “due date of furnishing of the return ‘under ‘section 39:-for the month ‘of September”,: the words - , “thirtieth day of November” shall be. substituted: : * Amendment of | 3.In section. 29-of the principal Act, in sub-section (2), — :
section 29 (a) in clause (6), for the words “returns for three consecutive tax oS periods”, the words “the return: fora financial:year beyond three months from’ the due date of furnishing the said return” shall-be substituted;
(b) 3 in clause (c), for the. words “a continuous period of six months”, the ‘words: “such continuous’ tax period © as may: be prescribed” shall be substituted:- Amendment of 4. In section 34 of the principal Act, in sub-section (2), for the word section 34" “September”, the words “the thirtieth day of November” shall be substituted Amendmentof .:. ...... . 5, In section 37 of the principal Act,- , Section 37 (a) in sub-section (1)- Gi). after the -words “shall. furnish, electronically,” the words:
“subject to such conditions and restrictions and” shall be inserted;
. Gi) forthe words “shall be communicated-to the recipient of the said . supplies. within. such time and: in such manner-as’: may - be prescribed”, the...words . “shall; subject’ to..such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to ‘the recipient . of the ‘said supplies” shall be ., substituted, - (ili) the first proviso shall be omitted:
(iv) in the second proviso, for the words “Provided further that”, the words “Provided that” shall be substituted;
569 RPH_vidhaika -21 Adhiniyam folder _4GST } -2022 Data-4E UA WA ARTI Word, 29. PUTFAE,, 2022
(v) in the third proviso, -for. the. words “Provided -.also that”, the words “Provided further that” shall be substituted;
(b) sub-section (2) shall be omitted;
(c) in sub-section (3),— _ (i) the words and ‘figures ‘ ‘and which have remained unmatched under section 42 or section 43” shall be omitted; _.
(ii) in the first proviso, for the words and figures “furnishing of the return under section 39 forthe month of September”, the words “the...
thirtieth day of November” shall be substituted;
(d) after’ sub-sectién: (3), the following sub-section shail be inserted, namely:
“AA registonéd person shall not bé allowed to furnish the details of outward: suppliesunder sub-section (1) for ‘a‘tax period, if the details of outward ‘supplies for any‘of the previous ‘tax * periods has not been furnished by him:
Provided that.the Government may, on the commendations of the Council, by notification; subject-to such conditions and restrictions as may be specified there in, allow a registered person or.a class of-registered persons to furnish the details‘of outward-supplies under sub-section (1), even if he has not furnished the details of outward supplies fot -one or. more previous tax periods.”, Tt
6. For section 38 of the principal Act, ‘the following section shall be substituted, namely:— “38. (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section. 37 and of such other supplies as may. ‘be prescribed, and an auto generated statement containing the details of input tax credit ‘shall be made available” ‘electronically to ‘the recipients of stich supplies in ‘such form and manner, with in such time, and subject. to such - conditions and restrictions as may be prescribed,” Communication. - *- of details of inward-supplies and input tax credit ’ (2) The.auto-generated statement under sub-section ay shall: consist of- _ (a) details-of inward supplies i in respect of which credit oft input tax may be available to the recipient; and’ -
(b) details of supplies in respect of. ‘which such oedit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being: furnished under sub-section (1) of section 37,—
(i) by any registered person within: such period of. taking registration as may be prescribed; or
(ii) by any.registered person, who has defaulted i in payment of tax and where such: default has continued for, such period ‘as may be prescribed; or iii) by any registered person, the output tax payable by whom i in _ accordance with the statement of outward supplies furnished by him _ under the said sub-section during such period, as may be prescribed, ‘exceeds the output.tax.paid by him during the said period by such limit as may be prescribed; or
(iv) by any registered person who, during such périod as may be prescribed, has availed credit of input tax of'an amount that exceeds the credit that can be availed by him in accordance: with clause (a), by such limit as may be prescribed; or ,
(v) by any registered person, who has defaulted in discharging his "tax liability-in accordance with ‘the provisions of sub-section (12) of section’ 49 subject: to such conditions ‘and restrictions as may be prescribed; or :
(vi) by such other class of persons as may be prescribed”. ” 569_RPH_vidhaika -21 Adhiniyam folder (8) )-2022 Data-4E Substitution of new section for section 38
8.) Bee eeT eRaTETROT Tee, 29. feraR, 2022 Amendment of ms “7, Wei section’39 of the principal ‘Aét;— section 39 (a) in-sub-section (5), Sor the word “twenty”, the ‘word “thirteen” shall be substituted;
. (b).in sub-section. (7), for the first proviss, ‘the fllowing proviso shall be substituted, namely: — _ “Provided ‘that; évety feaistéred person. furnishing return under the : proviso to sub-section (1) shall. pay: to the Government, in such form and manner, and within. such time, as may be prescribed,— —
(a) .an: amount equal to: the tax: -due. taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax” ., .payable and such other particulars during a.month; or
(b).in lieu of the amount referred to in clause: ‘(a), an amount determined in: such .manner.and subject. to such: conditions and -restrictions: as may be prescribed.”; 7s :
,€e)-in sub-section. (9), — - wt .
: (@) forthe. words. and. figures: “Subject. to the provisions of sections 37.and 38, if?, the. word.““Where” shall be. substituted, : « -@i)-in the proviso, for the-words. “the due: date for furnishing of return for the:month of September, or: second quarter”, the words “the thirtieth day of November” shall be substituted:
(d) in:sub- -section:(10), for the. words.“‘has not been furnished oy him”, the following shall be substituted, namely:— , “or the details of outward supplies under sub- section (1) of si section 37 for the'said tax’ period has not been furnished by him:
'. Provided that the’ Government may, on the:recommendations of the ; Council, by notification, subject to such conditions and restrictions as may be specified there i in,: allow a registered. person or.a class of registered persons to furnish the return, even if he. has not furnished the returns for one or more _ previous tax periods, ot has not furnished the details of outward supplies under sub-section (1) of séction 37 for-the said-tax period.”.
Substitution of -_8,.-For section’ 41 of the: principal . Act, the following section shall. be new section for section 41 substituted, namely:— .
“Al: (1) Every registered person: shall,. subject to.such conditions and Availment of . restrictions as may. be. prescribed, be. entitled to avail of ocneee. +» the credit of eligible input tax; as. self-assessed, in his _imputtaxcredit’. peturn and such amount shall be credited to his ‘ electronic credit ‘ledger.
(2) The’ credit of ‘input: tax availed bya registered person under sub-section: (1). in-respect of ‘such: supplies of géods.or services or both, the ' tax payable Whereon“has not been paid ‘by ‘the supplier, ‘shall be reversed along with applicable-interest, byt the said pérsonin ‘such manner as may be prescribed: — “Provided that whens the said supplier makes payment. of the tax payable in respect of the aforesaid supplies, ‘the said registered person may re-avail the ammount of credit reversed by him in such. manner as may be prescribed.”.
Omission of 9. Sections 42, 43 and:43A of the principal ‘Act shall be omitted.
sections 42, 43 .
and 434 : cee .
Amendment of ‘10. In section 47 of the principal ‘Act, in sub- section (Dj, 6 section 47 ° .
(a) the words “or inward” shall be omitted; .
=) the words and figures “or section’38” shall, be omitted;
(c) after. the words and. figures “section 39 or section 45”, the words and figures “or section 52” shall be inserted. :
“569 RPH_vidhaika -21 Adhiniyam-folder (GST }-2022 Data4E BEL WET SAR Tere, 29. RAR, 2022 9 IL. In section 48° of the principal Act, in sub-section (2), the ‘words and figures, “the details of inward supplies under section 38” shall be omitted.
12. In section 49 of the principal Act,—
(a) ‘in sub-section (2), the words, figures and letter “or section 43.4” shall be omitted;
(b) in sub-section (4), after the words “subject to such conditions”, the ‘words “and restrictions” shall be inserted;
(c) after sub-section (11) | the following. sub- section shall be. inserted, namely:— “(12) Notwithstanding: anything. contained in this Act, - the Government may, on the recommendations of the Council, subject to such conditions .and restrictions, specify such maximum proportion of output tax liability: under this Act which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed.”.
13. In section 50 of the principal Act, for sub-section (3), 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:— “(3) Where the input tax credit has been wrongly availed and utilised, the registered person. shall pay interest on such input tax credit wrongly availed and utilised, at such rate not exceeding twenty-four per cent. as may be notified by the Government, on the recommendations of the Council, and the interest shall be calculated, in such manner as may be prescribed.”:
14. In section 52 of the principal Act, in sub-section (6), in the proviso, for the words “due date for furnishing of statement for the month of September”, ‘the words “thirtieth day of November” shall be substituted.
15. In section 54 of the principal Act, —
(a) in sub-section (1), in the proviso, -for the words and figures “the | return furnished under section 39 in-such”, the words “such form and” shail be substituted;
(b) in sub-section (2), for the words “six months”, the words “two years” shall be substituted;.
(c) in sub-section (10), the “words, brackets and figure “under sub-section (3)” shall be omitted: ,
(d) in the Explanation, in clause (2), after sub-clause (b), the following sub-clause shall be inserted, namely:— “(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone units where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies;”.
569_RPH_vidhaika -21 Adhiniyam folder _(GST )-2022 Data-4E Amendment of section 48 Amendment of section 49 Amendment of section 50 Amendment of section 52 Amendment of section 54 10° 7 . BRR Wee STENT Avie, 29: RATA, 2022 - STATEMENT OF. OBJECTS AND REASONS The Uttar Pradesh Goods and Services Tax Act,:2017-(U.P. Act no. 1 of 2017), hereafter referred to the said Act, has been enacted to make a provision-for levy and collection’of tax on intra-state supply of goods or. services or both by the State of Uttar. Pradesh. and: the matters connected therewith or incidental thereto.
2. The said Act, provides for certain provisions for smooth transition of existing tax payers to new goods and servicé tax regime. However. the new tax regime had faced certain . difficulties. One of the many inconveniences caused to the small and medium tax payers was the complex process of filing return and claiming input. tax credit under-the Goods and Services Tax laws. In this regard the proposed changes envisages certainty’ in claims of input tax credit and end of two way communication of input tax credit verification for taxpayers. In order to implement.
above changes and also.to overcome. other difficulties, it was decided to amend-the said Act by amending the relevant sections of the said Act;
' The Uttar Pradesh Goods and Services Tax. (Amendment) Bill, 2022 i is introduced accordingly.
‘ By order, :
ATUL SRIVASTAVA, Pramukh Sachiy.
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