SER WS SRTGRT WS, 9 Aaray 2021 5 No. 897(2)/LX X1X-V-1—21-2(ka)-11-2021 Dated Lucknow, November 9, 2021 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) Adhyadesh, 2021 (Uttar Pradesh Adhyadesh Sankhya 8 of 2021) promulgated by the Governor. The Rajya Kar Anubhag-2 is administratively concerned with the said Ordinance. Beh a THE UTTAR PRADESH GOODS AND SERVICES TAX ;
(AMENDMENT) ORDINANCE, 2021 (U.P, ORDINANCE NO, 8 OF 2021) AN ORDINANCE Surther to amend the Uttar Pradesh Goods and Services Tax Act, 2017.
Whereus the state legislature is not in session and the Governor is satisfied that circumstances exist which render it necessary for her to take immediate action;
NoW, THEREFORE, in exercise of powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor is pleased to promulgate the following Ordinance:-
1. (a) This Ordinance may be called the Uttar Pradesh Goods and Services Tax Short title and (Fourth Amendment) Ordinance, 2021. commencement
(b) Save as otherwise provided, Section 2 to 16 shall come into force on such date as the State Government may, by notification in the Official Gazelle, appoint:
Provided that different dates may be appointed for different provisions of this Act. =
2. In the Uttar Pradesh Goods and Services ‘Vax Act, 2017 (hereinafter referred | Amendment to as the Uttar Pradesh Goods and Services Tax Act), in section 7, in sub-section (1), after °F section 7 clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1" day of July 2017, namely:- "(aa) the activities or transactions by a person other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration.
Explanation,- For the purposes of this clause, it is hereby clarified that, Notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;"
3. In section 16 of the Uttar Pradesh Goods and Services Tax Act, in sub-section Amendment
(2), afler clause (a), the following.clause shall be inserted, namely:- of section 16 "(aa) the details of the invoice or debit note referred to in clause (a) has been | furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;",
4. In section 35 of the Uttar Pradesh Goods and Services Tax Act, sub-section Amendment
(5), shall be amitied. of section 35
5. For section 44 of the Uttar Pradesh Goods and Services Tax Act, the Amendment following section shall be substituted, namely:- of section-44 "44. Lvery registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed: :
395 RPH (Goods Service Tax) 2021 data 4e entof ion of ion for 51 BER VSR SAMIR Tole, 9 AAR, 2021 Amendment of section 50 Amendment of section 74 Amendment of section 75 Amendment of section 83 Amendment of section 107 Amendment of section 129
Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section:
Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appainted for auditing the accounts of local authorities under any law for the time being in force.".
6. In section 50 of the Uttar Pradesh Goods and Services Tax Act, in subsection (I), for the proviso, the following proviso shall be substituled and shall be deemed to have been substituted with effect from the | day of July 2017, namely :— "Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger.".
7. In section 74 of the Uttar Pradesh Goods and Services Tax Act, in
Explanation |, in clause (ii), for the words and figures "sections 122, 125, 129 and 130", the words and figures "sections 122 and 125" shall be substituted.
8. In section 75 of the Uttar Pradesh Goods and Services Tax Act, in subsection (12), the following Explanation shall be inserted, namely 'Explanation,—For the purposes of this sub-section, the expression "selfassessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.".
9. In section 83 of the Uttar Pradesh Goods and Services Tax Act, for subsection (1), the following sub-section shall be substituted, namely :— "(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so do to, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.".
10. In section 107 of the Uttar Pradesh Goods and Services Tax Act, in subsection (6), the following proviso shall be inserted, namely :— "Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five percent of the penalty has been paid by the appellant.".
11. In section 129 of the Uttar Pradesh Goods and Services Tax Act,—
(i) in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely :— "(a) on payment of penalty equal to two hundred percent, of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two percent, of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty;
395 RPH (Goods Service Tax) 2021 data de 4) Bee We APE Wie, 9 Faraz 2021
(b) on payment of penalty equal to fifty percent of the value of the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;";
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(ii) sub-section (2) shall be omitted:
(iii) for sub-section (3), the following sub-section. shall be substituted, namely - "(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).";
(iv) in sub-section (4), for the words "No tax, interest or penalty", the words "No penalty" shall be swbstituted;
(v) for sub-section (6), the following sub-section shall be substituted, namely :~ "(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under subsection (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3) :
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less :
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.".
12. In section 130 of the Uttar Pradesh Goods and Services Tax Act,— Amendment of section 130
(a) in sub-section (1), for the words “Notwithstanding anything contained in this Act, if", the words "Where" shall be substituted:
(b) in sub-section (2), in the second proviso, for the words, brackets and figures "amount of penalty leviable under sub-section (1) of section 129", the words "Penalty equal to hundred percent of the tax payable on such goods" shall be substituted;
(c) sub-section (3) shall be omitted.
13. For section 151 of the Uttar Pradesh Goods and Services Tax Act, the Substitution of following section shall be substituted, namely :— Se for section "IS1. The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein.”.
395 RPH (Goods Service Tax) 2021 data 4e 8 Amendment of section 152 Amendment of Schedule i from the GER Wek SRA WG, 9 ATH, 2021
14. In section 152 of the Uttar Pradesh Goods and Services Tax Act,—
(a) in sub-section (1),
(i) the words "of any individual return or part thereof" shall be omitted;
(ii) afer the words “any proceedings under this Act", the words "without giving an opportunity of being heard to the person concerned" shall be ins@rted.
(b) sub-section (2) shall be omitied.
15. In Schedule H of the Uttar Pradesh Goods and Services Tax Act, paragraph 7 shall be omitted and shall be deemed to have been omitted with effect 1 day of July, 2017.
ANANDIBEN PATEL, Governor, Uttar Pradesh.
By order, z ATUL SRIVASTAVA, .
Pramukh Sachiv.
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